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INCOME TAXES (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Name Accounting Standards Codification
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Topic 235
-SubTopic 10
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