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BUSINESS COMBINATION - Schedule of preliminary allocation of fair value of assets and liabilities acquired (Details) - USD ($) | 3 Months Ended | 7 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2022 | Jun. 30, 2022 | Sep. 30, 2022 | Sep. 30, 2022 | Mar. 10, 2022 | Dec. 31, 2021
BUSINESS COMBINATION |  |  |  |  |  |
Goodwill | $ 4,254,000 |  | $ 4,254,000 | $ 4,254,000 |  | $ 0
Measurement period adjustment related to the estimate of acquired liabilities |  | $ 277,000 |  |  |  |
Indefinite-lived in-process research and development intangible asset | 21,700,000 |  | 21,700,000 | 21,700,000 |  |
In-process R&D measurement period adjustment | 810,000 |  |  |  |  |
In-process R&D deferred tax liabilities | 202,000 |  | 202,000 | 202,000 |  |
In-process R&D decrease in goodwill | 607,000 |  |  |  |  |
V C N |  |  |  |  |  |
BUSINESS COMBINATION |  |  |  |  |  |
Cash and cash equivalents |  |  |  |  | $ 837,000 |
Receivables |  |  |  |  | 1,707,000 |
Property and equipment |  |  |  |  | 216,000 |
In-process research and development intangible asset |  |  |  |  | 21,703,000 |
Goodwill | 5,800,000 |  | 5,800,000 | 5,800,000 | 5,765,000 |
Deferred tax assets (liabilities), net |  |  |  |  | (3,699,000) |
Accounts payable |  |  |  |  | (814,000) |
Accrued expenses |  |  |  |  | (113,000) |
Accrued employee benefits |  |  |  |  | (90,000) |
Loan Payable-current |  |  |  |  | (67,000) |
Other long-term liabilities |  |  |  |  | (1,570,000) |
Total purchase consideration |  |  |  |  | $ 23,875,000 |
Measurement period adjustment related to the estimate of acquired liabilities |  | 277,000 |  | 277,000 |  |
Indefinite-lived in-process research and development intangible asset | 21,700,000 |  | 21,700,000 | 21,700,000 |  |
Net loss of V C N Operations |  |  | 5,800,000 |  |  |
In-process R&D measurement period adjustment |  | 810,000 |  | 810,000 |  |
In-process R&D deferred tax liabilities | $ 202,000 | 202,000 | $ 202,000 | 202,000 |  |
In-process R&D decrease in goodwill |  | $ 607,000 |  | $ 884,000 |  |

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