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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Deferred tax assets: |  |  |
NOL carryforwards | $ 66,374 | $ 63,381 | $ 57,935
R&D credit carryforwards | 4,489 | 4,316 | 3,787
IRC 174 Capitalized R&D | 6,214 | 0 | 0
Accruals and other | 5,326 | 4,058 | 3,811
Capitalized start-up costs | 34 | 53 | 70
Other | 16 | 41 | 28
Gross deferred tax assets | 82,453 | 71,849 | 65,631
Deferred tax liabilities: |  |  |
IPR&D | 0 | (3,969) | (12,528)
Gross deferred tax liabilities | 0 | (3,969) | (12,528)
Valuation allowance | (82,453) | (71,849) | (65,631)
Net Deferred Tax Liability | $ 0 | $ (3,969) | $ (12,528)

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