SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Property, Plant and Equipment

Depreciation expense is recognized using the straight-line method over the estimated useful life of each asset as follows:

	Estimated useful life
Laboratory equipment	5 years
Furniture and fixtures	5 years
Computer and office equipment	3 years
Leasehold improvements	Shorter of the useful life or remaining lease term

Property and equipment, net consisted of the following:

	December 31,
	2021		2020
Laboratory equipment	$	682	$	253
Furniture and fixtures	17		—
Computer and office equipment	120		83
Leasehold improvements	2,437		66
Construction in process	148		147
Property and equipment	3,404		549
Less: accumulated depreciation	(369)		(164)
Total Property and Equipment, net	$	3,035	$	385