INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Pretax Loss from Operations

The components of the pretax loss from operations for the years ended December 31 are as follows (in thousands):

	2022		2021		2020
U.S. Domestic	$	(54,099)	$	(68,131)	$	(66,482)
Foreign	(8,471)		(9,526)		(11,721)
Net loss before income taxes	$	(62,570)	$	(77,657)	$	(78,203)

Schedule of Provision for Income Taxes

The components of the benefit (provision) for income taxes for the years ended December 31 is presented in the following table:

	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	(19)		(18)		(1)
Foreign	96		(27)		(4)
Total benefit (provision)	77		(45)		(5)
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	—		—		—
Total deferred provision	—		—		—
Total benefit (provision)	$	77	$	(45)	$	(5)

Schedule of Deferred Income Tax Components

Significant components of the Company’s net deferred income taxes as of December 31 are as follows (in thousands):

	2022		2021
Deferred tax assets:
Net operating loss carryforward	$	94,003	$	93,056
General business credit	17,293		16,364
Stock options	12,809		14,851
Intangible assets, definite-lived	7,239		8,047
Section 174 research & development	4,840		—
Inventory	2,145		1,790
Operating lease liability	568		734
Property & equipment	137		284
Other	310		339
Total deferred tax assets	139,344		135,465
Valuation allowance	(138,710)		(131,839)
Deferred tax assets	$	634	$	3,626
Deferred tax liabilities:
Debt amortization	$	(24)	$	(2,933)
Right of use asset	(527)		(693)
Finance lease liability	$	(83)	$	—
Total deferred tax liabilities	$	(634)	$	(3,626)
Net deferred taxes	$	—	$	—

Schedule of Effective Tax Rate

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate for years ending December 31 is as follows:

	2022		2021		2020
U.S. federal statutory income tax rate	(21.00)	%	(21.00)	%	(21.00)	%
State taxes, net of federal tax benefit	(2.55)	%	(4.26)	%	(4.95)	%
Permanent and other differences	1.74	%	(9.01)	%	2.35	%
Loan forgiveness	—	%	(1.31)	%	—	%
Change in tax rates	0.26	%	0.02	%	(0.05)	%
Tax rate differential	(0.52)	%	2.30	%	3.09	%
Unrecognized tax benefits	1.01	%	2.64	%	1.34	%
Nondeductible equity and other compensation	5.44	%	1.72	%	(3.38)	%
Credit for increased research activities	(2.80)	%	(6.19)	%	(6.29)	%
Change in valuation allowance	18.30	%	35.15	%	28.89	%
	(0.12)	%	0.06	%	—	%

Schedule of Uncertain Tax Positions

The Company's uncertain tax positions at December 31 as follows (in thousands):

	2022		2021		2020
Balance at beginning of year	$	7,556	$	4,866	$	3,712
Increases for prior positions	380		2,359		—
Increases for current year positions	5,660		1,746		1,154
Decreases due to settlements	—		(1,415)		—
Other increases	—		—		—
Balance at end of year	$	13,596	$	7,556	$	4,866