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ACCRUED EXPENSES - Components of Accrued Expenses (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Payables and Accruals [Abstract] |  |
Research and development | $ 40 | $ 1,841
Payroll-related expenses | 1,404 | 2,967
Restructuring charge related | 5,733 | 1,497
Professional fees | 301 | 597
Legal expenses, including the preliminary securities litigation settlement | 21,919 | 1,344
Other | 239 | 9
Total Accrued Expenses | $ 29,636 | $ 8,255

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- Definition Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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