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FAIR VALUE MEASUREMENT (Tables) | 12 Months Ended
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Dec. 31, 2022
Fair Value Disclosures [Abstract] |
Schedule of Liabilities Measured at Fair Value on Recurring Basis | The following tables present the Company’s fair value hierarchy for liabilities measured at fair value on a recurring basis as of December 31, 2022 (Successor) and December 31, 2021 (Predecessor):
| December 31, 2022 (Successor)
| Level 1
Public warrants | $ | 7,798 |
| December 31, 2021 (Predecessor)
| Level 3
Former CEO equity interest | 11,132 |
Contingent consideration | 1,682 |
Total | $ | 12,814 |
Schedule of Estimated Fair Value of Liabilities | Changes in estimated fair value of Level 1, 2 and 3 financial liabilities for the period from January 1, 2022 through January 26, 2022 (Predecessor), the period from January 27, 2022 through December 31, 2022 (Successor), and for the year ended December 31, 2021 (Predecessor), respectively, are as follows:
| Former CEO equity profits interest* |  | Contingent consideration |  | Warrant liability
Fair value of liabilities at December 31, 2020 (Predecessor) | $ | 4,236 |  |  | $ | 8,240 |  |  |
Settlements | — |  |  | (6,715) |  |  |
Change in fair value | 6,896 |  |  | 157 |  |  |
Fair value of liabilities at December 31, 2021 (Predecessor) and January 26, 2022 (Predecessor) | $ | 11,132 |  |  | $ | 1,682 |  |  |
Fair value of liabilities at January 27, 2022 (Successor) |  |  | $ | 1,682 |  |  | $ | 27,012 |
Additions |  |  | 28 |  |  | — |
Settlements |  |  | (1,715) |  |  | (22,965) |
Change in fair value |  |  | 5 |  |  | 3,751 |
Fair value of liabilities at December 31, 2022 (Successor) |  |  | $ | — |  |  | $ | 7,798 |

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- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 + Details
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