INCOME AND OTHER TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Loss before provision for income taxes

Loss before provision for income taxes for the years ended December 31, 2023 and December 31, 2022 consists of the following:

	Year Ended December 31,
	2023		2022
U.S. loss	$	(23,267)	$	(59,153)
Foreign income (loss)	—		(69)
Total current	$	(23,267)	$	(59,222)

Schedule of Major components of income tax expense (benefit)

The major components of income tax expense attributable to loss from operations consists of:

	Year Ended December 31,
	2023		2022
Current:
Federal	$	—	$	—
State	9		(87)
Foreign	—		(4)
Total current	$	9	$	(91)
Deferred:
Federal	(520)		—
State	(18)		—
Foreign	—		—
Total deferred	(538)		—
Total income tax (expense) benefit	$	(529)	$	(91)

Schedule of Effective tax rate reconciliation

Income tax expense attributable to loss from continuing operations for the years ended December 31, 2023 and 2022 differed from the amounts computed by applying the U.S. federal income tax rates of 21.0%, as a result of the following:

	Year Ended December 31,
	2023	2022
U.S. federal statutory tax rate	21.0%	21.0%
State taxes, net of federal benefit	4.8%	3.3%
Share based compensation	(2.5)%	(2.0)%
Change in fair value of financial instruments and other	8.2%	(2.7)%
Disallowed convertible debt expense	(4.9)%	0.2%
Change in valuation allowance(1)	(34.7)%	(24.8)%
R&D credit	2.1%	0.7%
Rate change	3.4%	(0.3)%
Prior year true up	—%	5.2%
Other, net	0.2%	(0.7)%
Effective tax rate	(2.3)%	(0.2)%

(1)During the year ended December 31, 2023 and 2022, the Company maintained a full valuation allowance on its deferred tax assets.

Schedule of Components of deferred tax assets and liabilities

The components of deferred tax assets and liabilities are as follows:

	December 31,
	2023		2022
Deferred tax assets:
Net operating loss and other carryforwards	$	69,747	$	53,997
Inventory provision and UNICAP 263A	1,139		8,079
Lease liability	4,558		4,972
Section 174 capitalized costs	3,638		1,733
Share-based compensation	756		976
Other	1,918		2,061
Total deferred tax assets	$	81,756	$	71,818
Valuation allowance	(75,644)		(67,582)
Total deferred tax assets, net	$	6,112	$	4,236
Deferred tax liabilities:
Right of use assets	(3,716)		(4,063)
Investment in unconsolidated entity	(2,800)		—
Warrants	(134)		(173)
Total deferred tax liabilities	$	(6,650)	$	(4,236)
Net deferred taxes	$	(538)	$	—

Schedule of Reconciliation of uncertain tax positions

A reconciliation of the beginning and ending amount of uncertain tax positions as of December 31, 2023 and 2022 is as follows:

Balance at December 31, 2022	$	221
Additions for current year tax positions	49
Additions for prior year tax positions	9
Reductions for prior year tax positions	—
Reductions as a result of settlement with tax authority	—
Balance at December 31, 2023	$	279

Balance at December 31, 2021	$	179
Additions for current year tax positions	40
Additions for prior year tax positions	2
Reductions for prior year tax positions	—
Reductions as a result of settlement with tax authority	—
Balance at December 31, 2022	$	221