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INCOME TAXES - Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
Federal statutory rate 21.00% 21.00%
State statutory rate 5.40% 6.90%
Permanent tax differences (3.90%) 3.70%
Derivative/Warrant Revaluation   (30.90%)
Debt Discount 12.70% 1.60%
Deferred true-ups 4.90% 48.90%
Other 0.70%  
Change in valuation allowance (40.80%) (51.20%)