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INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Computed expected income tax provision 21.00% 21.00%
State income taxes, net of federal income tax benefit 3.60% 3.60%
Change in valuation allowance for deferred tax assets 7.50% (3.70%)
Cumulative deferred adjustments 0.00% (0.90%)
Provision to return adjustments (0.10%) 0.10%
Other permanent differences (0.20%) (0.10%)
Stock-based compensation (41.20%) (20.60%)
Section 162(m) limitation - covered employees 9.50% (2.00%)
Uncertain tax positions 0.50% (0.50%)
R&D credit (0.70%) 3.00%
Effective tax rate (0.10%) (0.10%)