INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Benefit (Provision)

Income tax benefit (provision) included in our reported net loss consisted of the following (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	—		—		—
Foreign	—		—		—
Total Current	—		—		—
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	—		—		—
Total Deferred	—		—		—
Total income tax benefit (provision)	$	—	$	—	$	—

Schedule of Loss before Income Tax, Domestic and Foreign

The sources of loss from operations before income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Domestic	$	(36,591)	$	(111,114)	$	(202,831)
Foreign	(13,219)		(3,624)		(7,865)
Total loss before income taxes	$	(49,810)	$	(114,738)	$	(210,696)

Summary of Effective Income Tax Rate Reconciliation

The reconciliation of the federal statutory income tax rate to our effective income tax rate is as follows:

	Year Ended December 31,
	2022		2021		2020
Income tax benefit (provision) at U.S. statutory rate	$	10,460	$	24,095	$	44,246
Share-based compensation	(126)		1,352		—
Executive compensation	(3,688)		(203)		—
Change in U.S. state tax rate	(1,313)		—		—
Change in foreign tax rate	1,816		—		—
U.S. state tax	792		4,333		8,563
Change in valuation allowance	(8,871)		(29,648)		(49,802)
R&D Credit	748		524		524
Foreign rate differential	516		(74)		(168)
Other	(334)		(379)		(3,363)
Total income tax benefit (provision)	$	—	$	—	$	—

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2022		2021
Deferred tax assets:
Capitalized costs	$	85,875	$	75,315
Compensation and benefits	8,860		12,403
Lease liability	16,086		15,514
Disallowed interest expense carryforward	3,510		—
Net operating loss carryforwards and credits:
Federal	99,922		80,246
State	16,142		13,406
Foreign	11,023		5,687
Other, net	7,080		2,993
Deferred tax assets	248,498		205,564
Less valuation allowance	(211,157)		(201,366)
Deferred tax assets, net of valuation allowance	37,341		4,198
Deferred tax liabilities
Property and equipment	(37,341)		(4,198)
Net deferred tax assets	$	—	$	—