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INCOME TAXES - Effective Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
U.S. federal statutory tax rate 21.00% 21.00%
State taxes, net of federal benefit 4.30% 4.80%
Share based compensation (1.10%) (2.50%)
Change in fair value of financial instruments and other 0.60% 8.20%
Disallowed convertible debt expense (0.70%) (4.90%)
Changed in valuation allowance (21.90%) (34.70%)
R&D credit 0.20% 2.10%
Rate change (0.20%) 3.40%
Other, net (2.40%) 0.20%
Effective tax rate (0.10%) (2.30%)