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INCOME AND OTHER TAXES - Effective Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
U.S. federal statutory tax rate 21.00% 21.00%
State taxes, net of federal benefit 4.80% 3.30%
Share based compensation (2.50%) (2.00%)
Change in fair value of financial instruments and other 8.20% (2.70%)
Disallowed convertible debt expense (4.90%) 0.20%
Changed in valuation allowance (34.70%) (24.80%)
R&D credit 2.10% 0.70%
Rate change 3.40% (0.30%)
Prior year true up 0.00% 5.20%
Other, net 0.20% (0.70%)
Effective tax rate (2.30%) (0.20%)