INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

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):

	2023		2022		2021
U.S. Domestic	$	(54,784)	$	(54,099)	$	(68,131)
Foreign	(5,984)		(8,471)		(9,526)
Net loss before income taxes	$	(60,768)	$	(62,570)	$	(77,657)

Schedule of Components of (Provision) Benefit for Income Taxes

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

	2023		2022		2021
Current:
Federal	$	—	$	—	$	—
State	(54)		(19)		(18)
Foreign	(796)		96		(27)
Total benefit (provision)	(850)		77		(45)
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	—		—		—
Total deferred provision	—		—		—
Total benefit (provision)	$	(850)	$	77	$	(45)

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):

	2023		2022
Deferred tax assets:
Net operating loss carryforward	$	102,687	$	94,003
General business credit	18,466		17,293
Stock options	8,246		12,809
Intangible assets, definite-lived	6,775		7,239
Section 174 research & development	9,097		4,840
Inventory	1,943		2,145
Operating lease liability	379		568
Property & equipment	224		137
Other	608		310
Total deferred tax assets	148,425		139,344
Valuation allowance	(140,104)		(138,710)
Deferred tax assets	$	8,321	$	634
Deferred tax liabilities:
Debt amortization	$	(7,785)	$	(24)
Right of use asset	(416)		(527)
Finance lease liability	$	(120)	$	(83)
Total deferred tax liabilities	$	(8,321)	$	(634)
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:

	2023		2022		2021
U.S. federal statutory income tax rate	(21.00)	%	(21.00)	%	(21.00)	%
State taxes, net of federal tax benefit	(2.06)	%	(2.55)	%	(4.26)	%
Permanent and other differences	2.91	%	1.74	%	(9.01)	%
Debt restructuring	3.48	%	—	%	(1.31)	%
Change in tax rates	(0.36)	%	0.26	%	0.02	%
Return to provision adjustments	1.50	%	—	%	—	%
Tax rate differential	(0.65)	%	(0.52)	%	2.30	%
Unrecognized tax benefits	(0.17)	%	1.01	%	2.64	%
Nondeductible equity and other compensation	7.75	%	5.44	%	1.72	%
Credit for increased research activities	(2.75)	%	(2.80)	%	(6.19)	%
Change in valuation allowance	12.75	%	18.30	%	35.15	%
	1.40	%	(0.12)	%	0.06	%

Schedule of Uncertain Tax Positions

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

	2023		2022		2021
Balance at beginning of year	$	13,596	$	7,556	$	4,866
Increases for prior positions	409		380		2,359
Decreases for prior positions	(5,859)		—		—
Increases for current year positions	698		5,660		1,746
Decreases due to settlements			—		(1,415)
Other increases	—		—		—
Balance at end of year	$	8,844	$	13,596	$	7,556