Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Amount of structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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PROPERTY, PLANT AND EQUIPMENT, NET (Details) ¥ in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Feb. 28, 2023 USD ($)	Feb. 28, 2023 CNY (¥)	Dec. 31, 2022 USD ($)	Jan. 31, 2022 USD ($)	Jan. 31, 2022 CNY (¥)
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	$ 113,432		$ 113,432				$ 56,433
Less: Total accumulated depreciation and amortization	(15,123)		(15,123)				(10,047)
Construction in progress	92,573		92,573				36,489
Total property, plant and equipment, net	190,882		190,882				82,875
Depreciation and amortization expense	2,023	$ 897	5,077	$ 3,281
Buildings and plants
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	81,991		81,991				35,864
Buildings and plants \| ACM Lingang
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost					$ 47,201	¥ 338,848		$ 34,790	¥ 263,979
Manufacturing equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	18,714		18,714				9,298
Office equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	4,646		4,646				3,691
Transportation equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	397		397				407
Leasehold improvement
Property, Plant and Equipment, Net, by Type [Abstract]
Property cost	$ 7,684		$ 7,684				$ 7,173