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INVESTMENTS IN AFFILIATES (Tables)
12 Months Ended
Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Equity Method Investments
Investments in unconsolidated affiliates accounted for under the equity method consisted of the following:

As of December 31,
Ownership20222021
Nikola Iveco Europe GmbH50 %$4,142 $4,083 
Wabash Valley Resources LLC20 %57,674 57,695 
Nikola - TA HRS 1, LLC50 %1,000 — 
Heritage Battery Recycling, LLC30 %10,000 — 
$72,816 $61,778 
Equity in net loss of affiliates on the consolidated statements of operations for the years ended December 31, 2022, 2021 and 2020 were as follows:
Year Ended December 31,
202220212020
Equity in net loss of affiliates:
Nikola Iveco Europe GmbH$(20,394)$(3,900)$(637)
Wabash Valley Resources LLC(271)320 — 
Total equity in net loss of affiliates$(20,665)$(3,580)$(637)