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INCOME TAXES - SCHEDULE OF RECONCILIATION OF FEDERAL STATUTORY INCOME TAX TO PROVISION FOR (BENEFIT FROM) INCOME TAXES (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]            
Federal tax (benefit) at statutory rate         $ 2,905 $ (22,593)
State tax (benefit), net of federal benefit         (862) (5,491)
Foreign rate differential         (2) (57)
Share-based compensation         (2,654) (1,221)
Tender offer compensation         3,607 4,229
Research and development credits         (10,489) (2,104)
Non-deductible regulatory settlements         21,000 0
Permanent differences         526 0
Other         52 905
Change in valuation allowance         (7,702) 25,314
Provision for income taxes $ 37,507 $ 534 $ 49,286 $ 448 $ 6,381 $ (1,018)