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INCOME TAXES - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Deferred tax asset:    
Capitalized research expenditures $ 38,485 $ 3,150
Accruals and reserves 6,944 4,733
Retirement plan 13,495 14,560
Deferred revenue 2,077 11,361
Tax credit carry forwards 8,100 6,156
Lease liabilities 7,230 5,360
Stock-based compensation 1,454 1,110
Other 3,400 1,020
Deferred Tax Assets, Gross 81,185 47,450
Valuation allowance (11,087) (5,911)
Deferred tax assets 70,098 41,539
Deferred tax liability:    
Accruals and reserves (11,937) (8,086)
Deferred tax liabilities (11,937) (8,086)
Net deferred tax assets $ 58,161 $ 33,453