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STOCKHOLDERS’ EQUITY (Tables)
9 Months Ended
Sep. 30, 2022
Equity [Abstract]  
Schedule of Share-based Compensation Arrangements by Share-based Payment Award
Stock-based compensation expense for the three and nine months ended September 30, 2022 and 2021 is included in the Company’s Consolidated Statements of Operations and Comprehensive Loss as follows (in thousands):

Three Months Ended September 30,Nine Months Ended September 30,
2022202120222021
Cost of revenue$4,366 $— $23,287 $— 
Research and development5,210 — 20,269 — 
Sales and marketing(720)— 8,870 — 
General and administrative1,2
20,897 28,288 114,122 31,012 
Total stock-based compensation expense1,2
$29,753 $28,288 $166,548 $31,012 
1 Includes $(0.1) million and $0.6 million that was recorded as an adjustment to accrued expenses and other within total current liabilities during the three and nine months ended September 30, 2022, respectively.
2 Includes $1.0 million of stock-based compensation that were provided in severance as part of restructuring charges incurred during the three and nine months ended September 30, 2022.