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INCOME TAXES - Schedule of Effective Tax Rate (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
U.S. federal statutory income tax rate (21.00%) (21.00%)
State taxes, net of federal tax benefit (3.15%) (2.06%)
Permanent and other differences 1.17% 2.91%
Debt restructuring 1.43% 3.48%
Change in tax rates 0.06% (0.36%)
Return to provision adjustments 0.22% 1.50%
Tax rate differential (0.92%) (0.65%)
Unrecognized tax benefits 0.89% (0.17%)
Nondeductible equity and other compensation 3.15% 7.75%
Credit for increased research activities (2.94%) (2.75%)
Change in valuation allowance 21.57% 12.75%
Effective tax rate (0.13%) 1.40%