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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | ---
Deferred tax assets: |  |  |
NOL carryforwards | $ 63,381 | $ 57,935 | $ 50,727
R&D credit carryforwards | 4,316 | 3,787 | 4,385
Accruals and other | 4,058 | 3,811 | 2,464
Capitalized start-up costs | 53 | 70 | 91
Other | 41 | 28 | 57
Gross deferred tax assets | 71,849 | 65,631 | 57,724
Deferred tax liabilities: |  |  |
IPR&D | (3,969) | (12,528) | (12,528)
Gross deferred tax liabilities | (3,969) | (12,528) | (12,528)
Valuation allowance | (71,849) | (65,631) | (57,724)
Net Deferred Tax Liability | $ (3,969) | $ (12,528) | $ (12,528)

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