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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The components of loss before provision for income taxes for the years ended December 31, 2022, 2021, and 2020 are as follows (in thousands):
| December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | (137,164) |  |  | $ | (101,211) |  |  | $ | (156,119) |
Foreign | (2,051) |  |  | — |  |  | — |
Loss before income taxes | $ | (139,215) |  |  | $ | (101,211) |  |  | $ | (156,119) |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for income tax expense for the years ended December 31, 2022, 2021, and 2020 are as follows (in thousands):
| December 31,
| 2022 |  | 2021 |  | 2020
Current: |  |  |  |  |
Federal | $ | (24) |  |  | $ | — |  |  | $ | — |
State | 184 |  |  |  |  | 5 |
Foreign | 188 |  |  | — |  |  | — |
Total current | 348 |  |  | — |  |  | 5 |
Deferred: |  |  |  |  |
Federal | (12,448) |  |  | — |  |  | — |
State | (3,021) |  |  |  |  |
Foreign | (40) |  |  | — |  |  | — |
Total deferred | (15,509) |  |  | — |  |  | — |
Total provision for income taxes | $ | (15,161) |  |  | $ | — |  |  | $ | 5 |
Schedule of Effective Income Tax Rate Reconciliation | The effective tax rate of the Company’s provision (benefit) for income taxes differs from the federal statutory rate as follows:
| December 31,
| 2022 |  | 2021 |  | 2020
Statutory rate | 21.00 | % |  | 21.00 | % |  | 21.00 | %
State tax | 2.04 | % |  | 3.15 | % |  | 3.19 | %
Foreign income and withholding taxes | (0.42) | % |  | 1.61 | % |  | 0.41 | %
Stock-based compensation | (0.51) | % |  | 6.17 | % |  | (0.60) | %
Change in fair value of warrants | — | % |  | 0.71 | % |  | (11.36) | %
Other | (2.26) | % |  | (1.19) | % |  | — | %
Non-deductible interest expense | (0.96) | % |  | (2.53) | % |  | (1.51) | %
Valuation allowance | (8.00) | % |  | (28.92) | % |  | (11.13) | %
Total | 10.89 | % |  | — | % |  | — | %
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 and 2021 are as follows (in thousands):
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating losses | $ | 122,005 |  |  | $ | 92,160 |
Tax credits | 720 |  |  | 741 |
Depreciable assets | 291 |  |  | 604 |
Operating lease liabilities | 3,234 |  |  | 3,558 |
Accruals and allowances | 3,004 |  |  | 1,803 |
Stock-based compensation | 3,549 |  |  | 1,359 |
Deferred revenue | 34,575 |  |  | 24,734 |
Interest expense | 1,245 |  |  | 1,209 |
Other | 1,967 |  |  | 3,989 |
Total gross deferred tax assets | 170,590 |  |  | 130,157 |
Less: Valuation allowance | (140,636) |  |  | (125,082) |
Net deferred tax assets | 29,954 |  |  | 5,075 |
Deferred tax liabilities: |  |  |
Amortization of asset retirement obligation | (634) |  |  | (768) |
Intangibles | (26,319) |  |  | (862) |
Right-of-use assets | (2,961) |  |  | (3,445) |
Total gross deferred tax liabilities | (29,914) |  |  | (5,075) |
Net deferred taxes | $ | 40 |  |  | $ | — |

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