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STOCKHOLDERS' DEFICIT (Tables)
 9 Months Ended
Sep. 30, 2024
Equity [Abstract]  
Schedule of Performance-based Restricted Stock Units Vesting Conditions The following table presents additional information relating to each MSU award:
Share Price Goal
Incremental Units
Tranche Cumulative Units
December 31, 2024 Vesting:
$3.14 147,691 147,691 
$5.00 147,691 295,382 
$8.00 147,692 443,074 
$10.00 147,692 590,766 
$12.00 147,692 738,458 
$14.00 147,692 886,150 
December 31, 2025 Vesting:
$3.14 147,691 147,691 
$5.00 147,691 295,382 
$8.00 147,692 443,074 
$10.00 147,692 590,766 
$12.00 147,692 738,458 
$14.00 147,692 886,150 
December 31, 2026 Vesting:
$3.14 147,691 147,691 
$5.00 147,691 295,382 
$8.00 147,692 443,074 
$10.00 147,692 590,766 
$12.00 147,692 738,458 
$14.00 147,692 886,150 
Schedule of Restricted Stock Units Activity
A summary of RSU and MSU activity for the nine months ended September 30, 2024, is as follows (amounts in thousands, except per share amounts):
Restricted Stock Units
Market Condition Restricted Stock Units
Number of
Shares		Weighted-Average
Grant Date Fair
Value		Number of
Shares		Weighted-Average
Grant Date Fair
Value
Unvested - January 1, 2024
38,358 $2.69 — $— 
Cancellation of common stock in connection with emergence
(38,358)2.69 — — 
Issuance of new common stock in connection with emergence
3,83626.93 — — 
Unvested - Effective Date
3,836 26.93 — — 
Granted
20,466 6.49 2,814 5.95 
Vested
(1,817)26.14 — — 
Forfeited
(2,238)18.33 (155)3.99 
Unvested - September 30, 2024
20,247 $7.29 2,659 $6.06 
Schedule of Share-based Compensation Arrangements by Share-based Payment Award
Stock-based compensation expense for the three and nine months ended September 30, 2024 and 2023, is included in the Company’s Condensed Consolidated Statements of Operations as follows (in thousands):

Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Cost of revenue$2,338 $1,503 $5,496 $3,607 
Research and development1,077 334 1,739 1,144 
Sales and marketing1,814 517 4,048 1,561 
General and administrative
15,059 12,507 16,439 35,102 
Stock-based compensation expense, net of amounts capitalized
20,288 14,861 27,722 41,414 
Capitalized stock-based compensation1
235 — 235 — 
Total stock-based compensation cost
$20,523 $14,861 $27,957 $41,414 
1 Represents the amounts of stock-based compensation capitalized to property, plant, and equipment.