RESTRUCTURING CHARGES (Tables)

12 Months Ended

Dec. 31, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Charges

The following table reflects total expenses related to restructuring activities recognized within the Consolidated Statement of Comprehensive (Loss) Income as Restructuring charges for year ended December 31, 2023 (in thousands):

	Year ended December 31,
	2023
Employee compensation costs	$	4,068
Facility exit costs	1,281
Other costs	127
Total restructuring costs	$	5,476

Schedule of Accrued Restructuring and Severance Costs

The following table summarizes the changes in the Company’s accrued restructuring liability for employee compensation costs, which is classified within Accrued liabilities in the Consolidated Balance Sheet as of December 31, 2023 (in thousands):

	Employee compensation costs
Balance as of December 31, 2022	$	—
Restructuring accrual assumed in Spectrum Merger (See Note 2)	7,508
Net accrual additions	4,068
Cash paid	(7,198)
Balance as of December 31, 2023	$	4,378