INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) |
Dec. 31, 2022 |
Dec. 31, 2021 |
---|---|---|
Deferred Tax (Liabilities) Assets: | ||
Accrued expenses and reserves | $ 4,528,418 | $ 590,340 |
Warranty reserve | 470,342 | 976,956 |
Inventory and prepaid purchase reserves | 17,326,397 | 21,506,626 |
Non-qualified stock options | (328,410) | (160,921) |
Property, plant and equipment | 54,556 | |
Property, plant and equipment | (1,955,842) | |
Research and experimental costs | 4,435,891 | 0 |
Lease right-of-use assets | (2,515,792) | 0 |
Lease liability | 2,175,883 | 0 |
Issuance fees on convertible notes | 343,886 | 687,772 |
Federal tax credits | 5,099,750 | 4,873,099 |
Net operating losses | 66,112,929 | 45,143,740 |
Total Deferred Tax (Liabilities) Assets | 95,693,452 | 73,672,168 |
Valuation Allowance | (95,693,452) | (73,672,168) |
Total Deferred Tax Assets (Liabilities), net of valuation allowance | $ 0 | $ 0 |
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment. No definition available.
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
|
X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from warranty reserves. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
|
X | ||||||||||
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition Amount of deferred tax liability attributable to taxable temporary differences from leasing arrangements. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
|
X | ||||||||||
- Definition Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition Deferred Tax Assets, Federal Tax Credits No definition available.
|
X | ||||||||||
- Definition Deferred Tax Assets, Leasing Arrangements No definition available.
|
X | ||||||||||
- Definition Deferred Tax Assets, Loan Issuance Fees No definition available.
|
X | ||||||||||
- Definition Deferred Tax Assets, Tax Deferred Expense, Reserves And Accruals, Inventory Reserves No definition available.
|
X | ||||||||||
- Definition Deferred Tax Liabilities, Non-Qualified Stock Options No definition available.
|