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LONG-TERM INVESTMENT
 3 Months Ended
Mar. 31, 2023
Long-Term Investments [Abstract]  
LONG-TERM INVESTMENT LONG-TERM INVESTMENTS
Equity investee:Initial investment datesInvestment entityPercent ownership by ACM and subsidiariesInvestment purchase price
Ninebell Co., Ltd. ("Ninebell")September 2017ACM20%$1,200 
Wooil Flucon Co., ("Wooil")August 2022ACM Singapore20%$1,000 
Shengyi Semiconductor Technology Co., Ltd. (“Shengyi”)June 2019ACM Shanghai15%$109 
Hefei Shixi Chanheng Integrated Circuit Industry Venture Capital Fund Partnership (LP) (“Hefei Shixi”)September 2019ACM Shanghai10%
RMB 30,000 ($4,200)
Waferworks (Shanghai) Co., Ltd (“Waferworks”)October 2021ACM Shanghai0.25%$1,568 
The Company treats each equity investment in the consolidated financial statements under the equity method and they are classified as long-term investments, except for the investment in Waferworks which is measured at cost minus impairment, if any, as there is no readily determinable fair value. Under the equity method, an investment is initially recorded at cost, adjusted for any excess of the Company’s share of the incorporated-date fair values of the investee’s identifiable net assets over the cost of the investment (if any). Thereafter, the investment is adjusted for the post incorporation change in the Company’s share of the investee’s net assets and any impairment loss relating to the investment. The Company concluded
that the investments were not impaired and did not record any impairment charges related to the investments for any prior periods.
Equity investee: March 31,
2023		December 31,
2022
Ninebell$3,974 $5,199 
Wooil 1,015 1,011 
Shengyi1,354 1,168 
Hefei Shixi8,739 8,645 
Subtotal15,082 16,023 
Other investee:
Waferworks1,455 1,436 
Other728 — 
Total$17,265 $17,459 
For the three months ended March 31, 2023 and 2022, the Company’s share of equity investees’ net loss was $32 and $71 for the three months ended March 31, 2023 and 2022, respectively, which amounts were included in equity loss in net loss of affiliates in the accompanying condensed consolidated statements of operations and comprehensive income (loss).