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INCOME TAXES - Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Loss and credit carryforwards | $ 7,476 | $ 4,256
Stock-based compensation | 2,381 | 1,701
Research and development capitalization | 982 | 0
Accrued insurance deductibles | 400 | 70
Inventory 263A adjustment | 394 | 0
Deferred revenue | 339 | 163
Accrued bonus | 0 | 555
Other | 553 | 653
Total deferred tax assets | 12,525 | 7,398
Valuation allowance | (12,068) | (6,968)
Total deferred tax assets, net of valuation allowance | 457 | 430
Deferred tax liabilities: |  |
Property and equipment | (205) | (205)
Other | (252) | (225)
Total deferred tax liabilities | (457) | (430)
Net deferred tax assets | $ 0 | $ 0

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