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REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Total revenue	$ 63,593	$ 68,981	$ 169,544	$ 178,383
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	63,593	68,981	169,544	178,383
Firm fixed-price \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 54,055	$ 60,349	$ 140,636	$ 155,832
Concentration risk, percentage	85.00%	87.00%	83.00%	87.00%
Time-and-materials \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,457	$ 3,154	$ 9,104	$ 9,243
Concentration risk, percentage	5.00%	5.00%	5.00%	5.00%
Cost plus fixed fee \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 6,081	$ 5,478	$ 19,804	$ 13,308
Concentration risk, percentage	10.00%	8.00%	12.00%	8.00%
Federal \| Revenue from Contract with Customer, Product and Service Benchmark
Disaggregation of Revenue [Line Items]
Total revenue		$ 66,612
Federal \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 60,294		$ 160,351	$ 171,091
Concentration risk, percentage	95.00%	97.00%	95.00%	96.00%
State & local, and commercial \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,299	$ 2,369	$ 9,193	$ 7,292
Concentration risk, percentage	5.00%	3.00%	5.00%	4.00%
U.S. Department of Defense ("DoD") \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	77.00%	74.00%	74.00%	75.00%
Civilian federal agencies \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	18.00%	23.00%	21.00%	21.00%

ACCOUNTS RECEIVABLE, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Billed accounts receivable	$ 22,903	$ 18,586
Unbilled receivables	28,290	41,374
Allowance for credit losses	(210)	(116)
Accounts receivable, net	$ 50,983	$ 59,844

GOODWILL (Details) - USD ($)	3 Months Ended		9 Months Ended
GOODWILL (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Goodwill [Line Items]
Goodwill	$ 17,922,000		$ 17,922,000		$ 17,922,000
Goodwill impairment	0	$ 0	0	$ 0
Security Solutions Segment
Goodwill [Line Items]
Goodwill	3,000,000		3,000,000		3,000,000
Secure Networks Segment
Goodwill [Line Items]
Goodwill	$ 14,900,000		$ 14,900,000		$ 14,900,000

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Contract with customer, liability, revenue recognized	$ 0.9	$ 0.8	$ 5.0	$ 4.1
Revenue, remaining performance obligation, amount	$ 111.4		$ 111.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, percentage	85.00%		85.00%
Revenue, remaining performance obligation, expected time of satisfaction, period	3 months		3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected time of satisfaction, period	1 year		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected time of satisfaction, period
Accounts Receivable \| Customer Concentration Risk \| Federal
Disaggregation of Revenue [Line Items]
Concentration risk, percentage			95.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk \| Federal
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	95.00%	97.00%	95.00%	96.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Revenue Timing Of Transfer Of Goods Or Service \| Transferred over Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	87.00%	91.00%	91.00%	92.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Revenue Timing Of Transfer Of Goods Or Service \| Transferred at Point in Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	13.00%	9.00%	9.00%	8.00%

SUPPLEMENTAL CASH FLOW INFORMATION - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid during the period for:
Interest	$ 523	$ 583
Income taxes	188	54
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	396	486
Capital expenditure activity in accounts payable and other accrued liabilities	400	0
Common stock repurchase under SRP	80	0
Acquisition holdback	$ 0	$ 506

PROPERTY AND EQUIPMENT, NET - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 18,838	$ 18,414
Accumulated depreciation	(13,710)	(12,326)
Property and equipment, net	5,128	6,088
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	15,765	15,420
Leasehold improvement
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 3,073	$ 2,994

REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue


Table 3.1: Revenue by Customer Type
	For the Three Months Ended								For the Nine Months Ended
	September 30, 2022				September 30, 2021				September 30, 2022				September 30, 2021
	Amount		%		Amount		%		Amount		%		Amount		%

	(in thousands)
Federal	$	60,294	95	%	$	66,612	97	%	$	160,351	95	%	$	171,091	96	%
State & local, and commercial	3,299		5	%	2,369		3	%	9,193		5	%	7,292		4	%
Total revenue	$	63,593			$	68,981			$	169,544			$	178,383


Table 3.2: Revenue by Contract Type
	For the Three Months Ended								For the Nine Months Ended
	September 30, 2022				September 30, 2021				September 30, 2022				September 30, 2021
	Amount		%		Amount		%		Amount		%		Amount		%

	(in thousands)
Firm fixed-price	$	54,055	85	%	$	60,349	87	%	$	140,636	83	%	$	155,832	87	%
Time-and-materials	3,457		5	%	3,154		5	%	9,104		5	%	9,243		5	%
Cost plus fixed fee	6,081		10	%	5,478		8	%	19,804		12	%	13,308		8	%
Total revenue	$	63,593			$	68,981			$	169,544			$	178,383

Schedules of Concentration of Risk, by Risk Factor


Table 3.3: Revenue Concentrations Greater than 10% of Total Revenue
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2022	September 30, 2021	September 30, 2022	September 30, 2021
U.S. Department of Defense ("DoD")	77%	74%	74%	75%
Civilian federal agencies	18%	23%	21%	21%

Schedule of Contract Balances


Table 3.4: Contract Balances
	September 30, 2022		December 31, 2021

	(in thousands)
Contract assets (unbilled receivables)	$	28,290	$	41,374
Contract liabilities	6,952		6,381

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

9 Months Ended

Sep. 30, 2022

Quarterly Financial Information Disclosure [Abstract]

Schedule of Cash and Cash Equivalents


Table 20.1: Details of Cash, Cash Equivalent, and Restricted Cash
	September 30, 2022		December 31, 2021

	(in thousands)
Cash and cash equivalents	$	125,332	$	126,562
Restricted cash (1)	132		—
Cash, cash equivalents, and restricted cash	$	125,464	$	126,562

(1)Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the Consolidated Balance Sheets

Schedule of Restrictions on Cash and Cash Equivalents


Table 20.1: Details of Cash, Cash Equivalent, and Restricted Cash
	September 30, 2022		December 31, 2021

	(in thousands)
Cash and cash equivalents	$	125,332	$	126,562
Restricted cash (1)	132		—
Cash, cash equivalents, and restricted cash	$	125,464	$	126,562

(1)Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the Consolidated Balance Sheets

Schedule of Supplemental Cash Flow Information


Table 20.2: Supplemental Cash Flow Information
	For the Nine Months Ended
	September 30, 2022		September 30, 2021

	(in thousands)
Cash paid during the period for:
Interest	$	523	$	583
Income taxes	188		54
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	$	396	$	486
Capital expenditure activity in accounts payable and other accrued liabilities	400		—
Common stock repurchase under SRP	80		—
Acquisition holdback	—		506

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Net loss	$ (7,340)	$ (5,222)	$ (34,612)	$ (37,644)
Other comprehensive loss, net of tax:
Foreign currency translation adjustments	(21)	(13)	(3)	(40)
Comprehensive loss	$ (7,361)	$ (5,235)	$ (34,615)	$ (37,684)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

Our functional currency is the U.S. Dollar. For one of our wholly-owned subsidiaries, the functional currency is the local currency. For this subsidiary, the translation of its foreign currency into U.S. Dollars is performed for assets and liabilities using current foreign currency exchange rates in effect at the balance sheet date and for revenue and expense accounts using average foreign currency exchange rates during the periods presented. Translation gains and losses are included in stockholders’ equity as a component of accumulated other comprehensive loss.


Table 14: Details of Accumulated Other Comprehensive Loss
	September 30, 2022		December 31, 2021

	(in thousands)
Cumulative foreign currency translation loss	$	(137)	$	(134)
Cumulative actuarial gain on pension liability adjustment	107		107
Accumulated other comprehensive loss	$	(30)	$	(27)

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

Schedule of Operations by Business Segment


Table 17: Results of Operations by Business Segment
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands)
Revenues:
Security Solutions	$	32,440	$	34,558	$	90,178	$	89,624
Secure Networks	31,153		34,423		79,366		88,759
Total revenue	63,593		68,981		169,544		178,383
Gross profit:
Security Solutions	15,577		19,517		47,062		46,032
Secure Networks	5,368		5,360		13,683		15,849
Total gross profit	20,945		24,877		60,745		61,881
Selling, general and administrative expenses	28,614		29,965		95,314		97,935
Operating loss	(7,669)		(5,088)		(34,569)		(36,054)
Other income/(expense)	518		20		648		(1,001)
Interest expense	(181)		(195)		(558)		(583)
Loss before income taxes	(7,332)		(5,263)		(34,479)		(37,638)
(Provision for)/benefit from income taxes	(8)		41		(133)		(6)
Net loss	$	(7,340)	$	(5,222)	$	(34,612)	$	(37,644)

INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets


Table 8.1: Details of Intangible Assets, Net
	September 30, 2022						December 31, 2021
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net

	(in thousands)
Acquired technology	$	3,630	$	(529)	$	3,101	$	3,630	$	(256)	$	3,374
Customer relationships	40		(16)		24		40		(5)		35
Software development costs	31,199		(7,466)		23,733		22,222		(6,432)		15,790
	$	34,869	$	(8,011)	$	26,858	$	25,892	$	(6,693)	$	19,199

STOCK-BASED COMPENSATION - Details of Stock Compensation Expense by Department (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 14,721	$ 12,372	$ 44,225	$ 47,378
Cost of sales – services
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	929	718	2,798	1,974
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	611	1,536	3,699	5,316
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	897	970	2,884	2,079
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 12,284	$ 9,148	$ 34,844	$ 38,009

ACQUISITION	9 Months Ended
ACQUISITION	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITION	ACQUISITION On July 30, 2021, the Company acquired the assets of Diamond Fortress Technologies ("DFT") and wholly-owned subsidiaries for a total purchase consideration of $6.7 million, inclusive of $0.3 million related to a pre-existing contractual arrangement with DFT. Upon closing, $5.9 million of cash was paid with an additional $0.6 million payable to DFT 18 months after the close date (the "holdback"). The holdback amount has been discounted to its present value of $0.5 million using a discount rate relevant to the acquisition. The acquisition adds several new patents to the Company’s library of biometric and digital identity intellectual property. The addition of contactless biometrics technology will enable the Company to better serve the needs of organizations in existing and new markets. The acquisition of the assets of DFT has been accounted for under U.S. GAAP using the acquisition method of accounting. The total purchase consideration of $6.7 million has been allocated among the assets acquired at their fair value at the acquisition date. The Company recognized $3.7 million of intangible assets and $3.0 million of goodwill, which is housed in the Telos ID reporting unit, part of the Security Solutions operating segment. Goodwill is primarily attributable to an excess of the purchase price over the acquired identifiable net tangible and intangible assets. The acquired intangible assets will be amortized on a straight-line basis over three to eight years. The acquisition was considered an asset purchase for tax purposes, and the recognized goodwill is deductible for tax purposes.

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income/(Loss)	Accumulated Deficit
Beginning balance (in shares) at Dec. 31, 2020		64,625,000
Beginning balance at Dec. 31, 2020	$ 127,104	$ 103	$ 270,800	$ 44	$ (143,843)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(37,644)				(37,644)
Issuance of common stock (in shares)		2,050,000
Issuance of common stock	64,269	$ 2	64,267
Foreign currency translation loss	(40)			(40)
Stock-based compensation expense, excluding accrued compensation	47,378		47,378
Repurchase of outstanding warrants	(26,894)		(26,894)
Repurchase of common stock (in shares)		(40,000)
Repurchase of common stock	(1,251)		(1,251)
Ending balance (in shares) at Sep. 30, 2021		66,635,000
Ending balance at Sep. 30, 2021	172,922	$ 105	354,300	4	(181,487)
Beginning balance (in shares) at Jun. 30, 2021		66,635,000
Beginning balance at Jun. 30, 2021	165,785	$ 105	341,928	17	(176,265)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(5,222)				(5,222)
Foreign currency translation loss	(13)			(13)
Stock-based compensation expense, excluding accrued compensation	12,372		12,372
Ending balance (in shares) at Sep. 30, 2021		66,635,000
Ending balance at Sep. 30, 2021	$ 172,922	$ 105	354,300	4	(181,487)
Beginning balance (in shares) at Dec. 31, 2021	66,767,450	66,767,000
Beginning balance at Dec. 31, 2021	$ 180,254	$ 105	367,153	(27)	(186,977)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(34,612)				(34,612)
Foreign currency translation loss	(3)			(3)
Stock-based compensation expense, excluding accrued compensation	42,212		42,212
Repurchase of common stock (in shares)		(859,000)
Repurchase of common stock	(7,683)		(7,683)
RSUs vested, net of shares withheld to cover tax withholding (in shares)		1,392,000
RSUs vested, net of shares withheld to cover tax withholding	$ (3,135)	$ 1	(3,136)
Ending balance (in shares) at Sep. 30, 2022	67,300,099	67,300,000
Ending balance at Sep. 30, 2022	$ 177,033	$ 106	398,546	(30)	(221,589)
Beginning balance (in shares) at Jun. 30, 2022		67,594,000
Beginning balance at Jun. 30, 2022	174,312	$ 106	388,464	(9)	(214,249)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(7,340)				(7,340)
Foreign currency translation loss	(21)			(21)
Stock-based compensation expense, excluding accrued compensation	15,012		15,012
Repurchase of common stock (in shares)		(499,000)
Repurchase of common stock	(4,681)		(4,681)
RSUs vested, net of shares withheld to cover tax withholding (in shares)		205,000
RSUs vested, net of shares withheld to cover tax withholding	$ (249)		(249)
Ending balance (in shares) at Sep. 30, 2022	67,300,099	67,300,000
Ending balance at Sep. 30, 2022	$ 177,033	$ 106	$ 398,546	$ (30)	$ (221,589)

INTANGIBLE ASSETS, NET

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET


Table 8.1: Details of Intangible Assets, Net
	September 30, 2022						December 31, 2021
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net

	(in thousands)
Acquired technology	$	3,630	$	(529)	$	3,101	$	3,630	$	(256)	$	3,374
Customer relationships	40		(16)		24		40		(5)		35
Software development costs	31,199		(7,466)		23,733		22,222		(6,432)		15,790
	$	34,869	$	(8,011)	$	26,858	$	25,892	$	(6,693)	$	19,199

Amortization expense was $0.5 million and $1.3 million for the three and nine months ended September 30, 2022, respectively, and $0.4 million and $1.3 million for the three and nine months ended September 30, 2021, respectively.

SUPPLEMENTAL CASH FLOW INFORMATION

9 Months Ended

Sep. 30, 2022

Quarterly Financial Information Disclosure [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION


Table 20.1: Details of Cash, Cash Equivalent, and Restricted Cash
	September 30, 2022		December 31, 2021

	(in thousands)
Cash and cash equivalents	$	125,332	$	126,562
Restricted cash (1)	132		—
Cash, cash equivalents, and restricted cash	$	125,464	$	126,562

(1)Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the Consolidated Balance Sheets


Table 20.2: Supplemental Cash Flow Information
	For the Nine Months Ended
	September 30, 2022		September 30, 2021

	(in thousands)
Cash paid during the period for:
Interest	$	523	$	583
Income taxes	188		54
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	$	396	$	486
Capital expenditure activity in accounts payable and other accrued liabilities	400		—
Common stock repurchase under SRP	80		—
Acquisition holdback	—		506

INVENTORIES, NET (Tables)

9 Months Ended

Sep. 30, 2022

Inventory Disclosure [Abstract]

Schedule of Inventories, Net


Table 5: Details of Inventories, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Gross inventory	$	5,429	$	2,108
Allowance for inventory obsolescence	(753)		(861)
Inventories, net	$	4,676	$	1,247

PROPERTY AND EQUIPMENT, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 0.6	$ 0.6	$ 1.8	$ 1.5

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Narrative (Details) $ in Thousands	3 Months Ended				6 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($) costPool	Mar. 31, 2021 USD ($)	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative	$ 21,591	$ 19,739				$ 68,379	$ 69,452
Number of companies overhead cost pools incorrectly charged \| costPool			2
Total revenue	63,593	68,981				169,544	178,383
Selling, general and administrative expenses	28,614	29,965				95,314	97,935
Distributions to Telos ID Class B member - non-controlling interest						0	2,436
Goodwill	17,922					17,922		$ 17,922
Service [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue	55,305	62,955				153,683	164,016
Product [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue	$ 8,288	6,026				$ 15,861	14,367
Error Correction
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative		(823)					181
Total revenue		(1,085)					0
Selling, general and administrative expenses		(1,356)					(352)
Distributions to Telos ID Class B member - non-controlling interest							2,436
Goodwill		1,300					1,300
Error Correction \| Service [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue		(735)					650
Error Correction \| Product [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue		(350)					$ (650)
Error Correction \| Single Individual Stock Compensation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative			$ 200	$ 100	$ 300
Selling, general and administrative expenses		200
Error Correction \| Overhead Cost Pools Stock Compensation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative		700
Error Correction \| Revenue Related To Stub Period Of A Contract \| Service [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue		400	300
Error Correction \| Revenue Related To Stub Period Of A Contract \| Product [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total revenue		(400)	$ (300)
Error Correction \| Expense Related To A Software Project
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses		500
Error Correction \| Expense Related To A Contract
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses		$ 900

INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0.5	$ 0.4	$ 1.3	$ 1.3

ACQUISITION (Details) - USD ($) $ in Thousands		9 Months Ended
ACQUISITION (Details) - USD ($) $ in Thousands	Jul. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Acquisition holdback		$ 0	$ 506
Asset Purchase Agreement
Business Acquisition [Line Items]
Total consideration transferred	$ 6,700
Consideration transferred related to a pre-existing contractual arrangement	300
Cash payment for acquisition	5,900
Acquisition holdback	$ 600
Business combination, consideration transferred, liabilities incurred, cash holdback period	18 months
Business combination, contingent consideration, liability	$ 500
Business combination, recognized identifiable assets acquired and liabilities assumed, finite-lived intangibles	3,700
Goodwill, acquired during period	$ 3,000
Asset Purchase Agreement \| Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	3 years
Asset Purchase Agreement \| Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	8 years

SHARE REPURCHASES - Share Repurchases Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Equity [Abstract]
Amount paid for shares repurchased	$ 4,681	$ 0	$ 7,683	$ 0
Number of shares repurchased (in shares)	498,731	0	859,170	0
Average per share price paid (in dollars per share)	$ 9.38	$ 0	$ 8.94	$ 0

SHARE REPURCHASES (Tables)

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

Schedule of Share Repurchases Activity


Table 13: Shares Repurchase Activity
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands, except per share and share data)
Amount paid for shares repurchased (1)	$	4,681	$	—	$	7,683	$	—
Number of shares repurchased	498,731		—		859,170		—
Average per share price paid (1)	$	9.38	$	—	$	8.94	$	—

(1)Includes commissions paid for repurchases on the open market.

LOSS PER SHARE (Details) - $ / shares shares in Thousands	3 Months Ended		9 Months Ended
LOSS PER SHARE (Details) - $ / shares shares in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Class of warrant or right, exercise price of warrants or rights (in dollars per share)	$ 1.665	$ 1.665	$ 1.665	$ 1.665
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	833	313	435	799
Unvested antidilutive stock units excluded from the dilutive effect (stock units) (in shares)	1,218	0	965	0
Unvested restricted stock and restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	833	313	435	394
Common stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	0	0	0	405

REVENUE RECOGNITION - Contract Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract assets (unbilled receivables)	$ 28,290	$ 41,374
Contract liabilities	$ 6,952	$ 6,381

SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($) segment
Accounting Policies [Abstract]
Number of reportable segments \| segment	2
Capitalized software development costs \| $	$ 0.3

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Feb. 01, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Grants in period (in shares)				3,897,786
Emmett J. Wood
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		$ 91	$ 88	$ 696	$ 389
Number of shares held by related party (in shares)		94,547		94,547		73,562
Director
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		$ 0	$ 71	$ 25	$ 212
Director \| Restricted Stock
Related Party Transaction [Line Items]
Grants in period (in shares)	26,091
Director \| Restricted Stock \| Share-based Payment Arrangement, Tranche Two
Related Party Transaction [Line Items]
Award vesting rights, percentage	25.00%
Director \| Restricted Stock \| Share-based Payment Arrangement, Tranche One
Related Party Transaction [Line Items]
Award vesting rights, percentage	25.00%
Director \| Restricted Stock \| Share-based Payment Arrangement, Tranche Three
Related Party Transaction [Line Items]
Award vesting rights, percentage	25.00%
Director \| Restricted Stock \| Share-based Payment Arrangement, Tranche Four
Related Party Transaction [Line Items]
Award vesting rights, percentage	25.00%

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS

9 Months Ended

Sep. 30, 2022

Accounting Changes and Error Corrections [Abstract]

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS

(a)Expense Classification

During the third quarter of 2021, the Company identified that stock compensation for a single individual was incorrectly charged to "cost of sales - services" instead of "general and administrative expense." The total amount of stock compensation incorrectly charged to the cost of sales was $0.3 million, of which $0.1 million was related to the first quarter of 2021, and $0.2 million related to the second quarter of 2021. The Company corrected the error during the third quarter of 2021.

In addition, the Company identified that the allocation of stock compensation for two of the Company's overhead cost pools was incorrectly charged to "cost of sales" instead of "general and administrative expense" during the second quarter of 2021. The total amount of the allocated stock compensation incorrectly charged to the cost of sales was $0.7 million, which the Company corrected during the third quarter of 2021.

(b)Revenue Recognition

In the third quarter of 2021, the Company identified $1.1 million in revenue related to the stub period of a newly awarded contract that should have been recognized as income during the second quarter of 2021. The Company initially corrected the error during the third quarter of 2021. Additionally, and related to this contract, in the fourth quarter of 2021, the Company identified $0.3 million of products revenue for the second quarter of 2021 and $0.4 million of products revenue for the third quarter of 2021 that should be classified in the condensed consolidated statements of operations as services revenue.

(c)Software Capitalization

In the third quarter of 2021, the Company erroneously recorded a $0.5 million expense related to a software project whose development milestones were achieved, and therefore, costs associated with the software should have been capitalized.

(d)Recording of Expense

In the third quarter of 2021, the Company erroneously recorded a $0.9 million expense related to a contract that had not yet begun. In the fourth quarter of 2021, the Company reversed the expense previously recorded and does not plan to record the expense until the start of the period of performance.

In the fourth quarter of 2021, the Company identified that a third-quarter RSU was awarded to an individual, but that award was erroneously excluded from its calculation of compensation expense, causing compensation expense to be understated by $0.2 million in the third quarter of 2021.

(e)Cash Flow

The Company erroneously presented the $2.4 million final payment to fully acquire all membership interest of Telos ID as an operating activity on the condensed consolidated statements of cash flows. The Company corrected the presentation to properly reflect the final payment within financing activities on the consolidated statements of cash flows in the fourth quarter of 2021.

(f) Valuation of Acquired Assets

In the fourth quarter of fiscal year 2021, the Company identified a necessary update to a previously established assumption related to the valuation of its 2021 acquisition. The change in assumption resulted in additional goodwill of $1.3 million and a reduction of the intangible asset for the same amount that should have been reported during the third quarter of 2021.


Table 18.1: Impact of the Correction to the Condensed Consolidated Statement of Operations
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands, except per share amounts)
Revenue - services	$	63,690	$	(735)	$	62,955	$	163,366	$	650	$	164,016
Revenue - products	6,376		(350)		6,026		15,017		(650)		14,367
Revenue	70,066		(1,085)		68,981		178,383		—		178,383
Cost of sales - services	40,031		106		40,137		109,134		(898)		108,236
Costs and expenses	43,998		106		44,104		117,400		(898)		116,502
Research and development	5,396		(533)		4,863		14,783		(533)		14,250
General and administrative	20,562		(823)		19,739		69,271		181		69,452
Selling, general and administrative expenses	31,321		(1,356)		29,965		98,287		(352)		97,935
Operating loss	(5,253)		165		(5,088)		(37,304)		1,250		(36,054)
Loss before income taxes	(5,428)		165		(5,263)		(38,888)		1,250		(37,638)
Net loss	(5,387)		165		(5,222)		(38,894)		1,250		(37,644)
Net loss attributable to Telos Corporation	(5,387)		165		(5,222)		(38,894)		1,250		(37,644)
Net loss per share attributable to Telos Corporation
Basic	$	(0.08)	$	—	$	(0.08)	$	(0.59)	$	0.02	$	(0.57)
Diluted	$	(0.08)	$	—	$	(0.08)	$	(0.59)	$	0.02	$	(0.57)


Table 18.2: Impact of the Correction to the Condensed Consolidated Statement of Comprehensive Loss
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(5,387)	$	165	$	(5,222)	$	(38,894)	$	1,250	$	(37,644)
Comprehensive loss attributable to Telos Corporation	(5,400)		165		(5,235)		(38,934)		1,250		(37,684)


Table 18.3. Impact of the Correction to the Condensed Consolidated Statement of Cash Flows
	For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(38,894)	$	1,250	(37,644)
Stock-based compensation	47,197		181		47,378
Changes in other operating assets and liabilities	(5,900)		1,538		(4,362)
Cash used in operating activities	6,668		2,969		9,637
Capitalized software development costs	(6,139)		(533)		(6,672)
Cash used in investing activities	(13,709)		(533)		(14,242)
Distribution to Telos ID Class B member – non-controlling interest	—		(2,436)		(2,436)
Cash provided by financing activities	35,131		(2,436)		32,695


Table 18.4. Impact of the Correction to the Condensed Consolidated Statement of Changes in Stockholders' Equity
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(5,387)	$	165	$	(5,222)	$	(38,894)	$	1,250	$	(37,644)
Additional paid-in capital	354,119		181		354,300		354,119		181		354,300
Accumulated deficit - beginning balance	(177,350)		1,085		(176,265)		(143,843)		—		(143,843)
Accumulated deficit - ending balance	(182,737)		1,250		(181,487)		(182,737)		1,250		(181,487)
Total Stockholders' equity	171,491		1,431		172,922		171,491		1,431		172,922

ACCOUNTS RECEIVABLE, NET (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of Accounts Receivable, Net


Table 4: Details of Accounts Receivable, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Billed accounts receivable	$	22,903	$	18,586
Unbilled receivables	28,290		41,374
Allowance for credit losses	(210)		(116)
Accounts receivable, net	$	50,983	$	59,844

SHARE REPURCHASES

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

SHARE REPURCHASES

On May 24, 2022, the Company announced that the Board of Directors approved a new share repurchase program ("SRP") authorizing the Company to repurchase up to $50.0 million of its common stock. Pursuant to this authorization, the Company may repurchase shares of its common stock on a discretionary basis from time to time through open market purchases. The repurchase program has no expiration date and may be modified, suspended, or terminated at any time. As of September 30, 2022, there was $42.3 million of the remaining authorization for future common stock repurchases under the SRP.


Table 13: Shares Repurchase Activity
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands, except per share and share data)
Amount paid for shares repurchased (1)	$	4,681	$	—	$	7,683	$	—
Number of shares repurchased	498,731		—		859,170		—
Average per share price paid (1)	$	9.38	$	—	$	8.94	$	—

(1)Includes commissions paid for repurchases on the open market.

As of November 4, 2022, the Company has repurchased an additional 106,623 shares of its common stock for $1.0 million since September 30, 2022.

INVENTORIES, NET

9 Months Ended

Sep. 30, 2022

Inventory Disclosure [Abstract]

INVENTORIES, NET


Table 5: Details of Inventories, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Gross inventory	$	5,429	$	2,108
Allowance for inventory obsolescence	(753)		(861)
Inventories, net	$	4,676	$	1,247

ACCOUNTS PAYABLE AND OTHER ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities


Table 11: Details of Accounts Payable and Other Accrued Liabilities
	September 30, 2022		December 31, 2021

	(in thousands)
Accounts payable - trade	$	16,339	$	7,869
Accrued liabilities	19,870		25,300
Others	1,374		1,379
Accounts payable and other accrued liabilities	$	37,583	$	34,548

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2022

Segment Reporting [Abstract]

SEGMENT INFORMATION

As noted in Note 2 - Significant Accounting Policies, during the fourth quarter of 2021, as a result of the segment reorganization, our CODM began evaluating, overseeing, and managing the financial performance of our operations through two operating segments: Security Solutions and Secure Networks. The segments enable the alignment of our strategies and objectives and provide a framework for the timely and rational allocation of resources within the lines of business. We eliminate any inter-segment revenues and expenses upon consolidation.

The Security Solutions segment is primarily focused on cybersecurity, cloud and identity solutions, and secure messaging through Xacta®, Telos Ghost®, Telos Advanced Cyber Analytics, Telos AMHS and Telos ID offerings. We recognize revenue on contracts from providing various system platforms in the cloud, on-premises, and in hybrid cloud environments, as well as software sales or software-as-a-service. Revenue associated with the segment's custom solutions is recognized as work progresses or upon delivery of services and products. Fluctuation in revenue from period to period is the result of the volume of software sales, and the progress or completion of cloud and/or cybersecurity solutions during the period. The majority of the operating costs relate to labor, material, and overhead costs. Software sales have immaterial operation costs associated with them, thus yielding higher margins. Gross profit and margin are a function of operational efficiency on security solutions and changes in the volume of software sales.

The Secure Networks segment provides secure networking architectures and solutions to our customers through secure mobility solutions, and network management and defense services. Revenue is recognized over time as the work progresses on contracts related to managing network services and information delivery. Contract costs include labor, material, and overhead costs. Variances in costs recognized from period to period primarily reflect increases and decreases in activity levels on individual contracts.


Table 17: Results of Operations by Business Segment
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands)
Revenues:
Security Solutions	$	32,440	$	34,558	$	90,178	$	89,624
Secure Networks	31,153		34,423		79,366		88,759
Total revenue	63,593		68,981		169,544		178,383
Gross profit:
Security Solutions	15,577		19,517		47,062		46,032
Secure Networks	5,368		5,360		13,683		15,849
Total gross profit	20,945		24,877		60,745		61,881
Selling, general and administrative expenses	28,614		29,965		95,314		97,935
Operating loss	(7,669)		(5,088)		(34,569)		(36,054)
Other income/(expense)	518		20		648		(1,001)
Interest expense	(181)		(195)		(558)		(583)
Loss before income taxes	(7,332)		(5,263)		(34,479)		(37,638)
(Provision for)/benefit from income taxes	(8)		41		(133)		(6)
Net loss	$	(7,340)	$	(5,222)	$	(34,612)	$	(37,644)

We measure each segment's profitability based on gross profit. We account for inter-segment sales and transfers as if the sales or transfers were to third parties, that is, at current market prices. Interest income, interest expense, other income and expense items, and income taxes, as reported in the consolidated financial statements, are not part of the segment profitability measure and are primarily recorded at the corporate level.

Management does not utilize total assets by segment to evaluate segment performance or allocate resources. As a result, assets are not tracked by segment, and therefore, total assets by segment are not disclosed.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 21
-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-URI https://asc.fasb.org/topic&trid=2134510

+ Details

COMMITMENT AND CONTINGENCIES	9 Months Ended
COMMITMENT AND CONTINGENCIES	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT AND CONTINGENCIES	COMMITMENT AND CONTINGENCIES Legal Proceedings As previously reported in Note 19 of the Form 10-Q for the quarter ended June 30, 2022, filed on August 9, 2022, on February 7, 2022, Telos and certain of its current and former officers were named as defendants in a lawsuit filed in the United States District Court for the Eastern District of Virginia. In the complaint, the plaintiffs, who purport to represent a class of purchasers of Telos common stock between November 19, 2020, and March 16, 2022, allege that the defendants violated securities laws by failing to disclose delays relating to the launch of certain contracts between Telos and the Transportation Security Administration ("TSA") and the Centers for Medicare and Medicaid Services and to take into account those delays when providing a financial forecast for the Company’s 2021 performance. On June 15, 2022, the Plaintiffs filed a consolidated complaint which added claims (i) concerning Telos' disclosure of revenue projections for these contracts, (ii) against the directors of Telos at the time of its initial public offering, and (iii) pursuant to Sections 11 and 15 of the Securities Act of 1933. The Company is vigorously defending the case, but given the early stage, although a loss may reasonably be possible, the Company is unable to predict the likelihood of success of plaintiffs' claims or estimate a loss or range of loss. As a result, no material liability has been recorded as of September 30, 2022, and December, 31, 2021, respectively. In addition, the Company is a party to litigation arising in the ordinary course of business. In the opinion of management, while the results of such litigation cannot be predicted with any reasonable degree of certainty, the final outcome of such known matters will not, based upon all available information, have a material adverse effect on the Company's unaudited consolidated financial position, results of operations or cash flows. Other - Government Contracts As a U.S. government contractor, we are subject to various audits and investigations by the U.S. government to determine whether our operations are being conducted in accordance with applicable regulatory requirements. U.S. government investigations of our operations, whether relating to government contracts or conducted for other reasons, could result in administrative, civil, or criminal liabilities, including repayments, fines or penalties being imposed upon us, suspension, proposed debarment, debarment from eligibility for future U.S. government contracting, or suspension of export privileges. Suspension or debarment could have a material adverse effect on us because of our dependence on contracts with the U.S. government. U.S. government investigations often take years to complete, and many result in no adverse action against us. We also provide products and services to customers outside of the United States, which are subject to U.S. and foreign laws and regulations and foreign procurement policies and practices. Our compliance with local regulations or applicable U.S. government regulations also may be audited or investigated.

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment arrangement, expense	$ 14,721,000	$ 12,372,000	$ 44,225,000	$ 47,378,000
Share-based payment arrangement, expense, tax benefit	0		0
Aggregate intrinsic value, outstanding, exercisable, and vested or expected to vest	46,500,000		46,500,000
Unrecognized stock-based compensation expense	$ 42,700,000		$ 42,700,000
Share-based payment arrangement, nonvested award, cost not yet recognized, period for recognition			1 year
Revision of Prior Period, Adjustment
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment arrangement, expense			$ 1,300,000
Minimum \| 2016 Omnibus Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			1 year
Maximum \| 2016 Omnibus Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years

ACCOUNTS PAYABLE AND OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable - trade	$ 16,339	$ 7,869
Accrued liabilities	19,870	25,300
Others	1,374	1,379
Accounts payable and other accrued liabilities	$ 37,583	$ 34,548

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Emmett J. Wood, the brother of our Chairman and CEO, has been an employee of the Company since 1996. The amounts paid to this individual as compensation were $91,000 and $696,000 for the three and nine months ended September 30, 2022, respectively, and $88,000 and $389,000 for the three and nine months ended September 30, 2021, respectively. Additionally, Mr. Emmett Wood owned 94,547 and 73,562 shares of the Company’s common stock as of September 30, 2022, and December 31, 2021. One of the Company’s directors serves as a consultant to the Company. In February 2022, the director and the Company amended the consulting agreement to provide that the Company would pay the remainder of the director’s consulting fees for 2022 in a fixed price amount in the form of restricted stock units. The Company granted the director 26,091 restricted stock units on February 1, 2022, which vest quarterly in four equal amounts through the end of the year, subject to the director’s continued performance under the consulting agreement. No cash payments were made for the three months ended September 30, 2022. The amounts paid for his consulting services were $25,000 for the nine months ended September 30, 2022, and $71,000 and $212,000 for the three and nine months ended September 30, 2021, respectively.

SEGMENT INFORMATION - Operations by Business Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Total revenue	$ 63,593	$ 68,981	$ 169,544	$ 178,383
Total gross profit	20,945	24,877	60,745	61,881
Selling, general and administrative expenses	28,614	29,965	95,314	97,935
Operating loss	(7,669)	(5,088)	(34,569)	(36,054)
Other income/(expense)	518	20	648	(1,001)
Interest expense	(181)	(195)	(558)	(583)
Loss before income taxes	(7,332)	(5,263)	(34,479)	(37,638)
(Provision for)/benefit from income taxes	(8)	41	(133)	(6)
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Security Solutions Segment
Segment Reporting Information [Line Items]
Total revenue	32,440	34,558	90,178	89,624
Total gross profit	15,577	19,517	47,062	46,032
Secure Networks Segment
Segment Reporting Information [Line Items]
Total revenue	31,153	34,423	79,366	88,759
Total gross profit	$ 5,368	$ 5,360	$ 13,683	$ 15,849

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

Our 2016 Omnibus Long-Term Incentive Plan (the "2016 LTIP") provides for the grant of restricted stock units with time-based vesting ("Service-Based RSU" or "RSU") and restricted stock units with performance-based vesting ("Performance-Based RSU" or "PRSU") to our senior executives, directors, employees, and other service providers. Awards granted under the 2016 LTIP vest over the periods determined by the Board of Directors or the Compensation Committee of the Board of Directors, generally one to three years. The Company records stock-based compensation related to accrued compensation in which it intends to settle in shares of the Company’s common stock. However, it is the Company’s discretion whether this compensation will ultimately be paid in stock or cash, as it has the right to dictate the form of these payments up until the date they are paid.

The stock-based compensation expense includes an immaterial adjustment of $1.3 million for the nine months ended September 30, 2022, related to the prior year. There were no income tax benefits recognized on the share-based compensation expense for both periods.


Table 12.1: Details of Stock Compensation Expense by Department
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands)
Cost of sales – services	$	929	$	718	$	2,798	$	1,974
Sales and marketing	611		1,536		3,699		5,316
Research and development	897		970		2,884		2,079
General and administrative	12,284		9,148		34,844		38,009
Total stock-based compensation expense	$	14,721	$	12,372	$	44,225	$	47,378


Table 12.2: Service-Based RSU and Performance-Based RSU Award Activity
	Service-Based RSU	Performance-Based RSU	Total	Weighted-Average Grant Date Fair Value
Unvested outstanding units as of December 31, 2021	3,030,608	492,727	3,523,335	$	34.24
Granted	3,897,786	—	3,897,786	10.00
Vested	(1,653,308)	—	(1,653,308)	31.21
Forfeited	(360,762)	(155,942)	(516,704)	33.22
Unvested outstanding units as of September 30, 2022	4,914,324	336,785	5,251,109	$	17.23

As of September 30, 2022, the intrinsic value of the RSUs and PRSUs outstanding, exercisable, and vested or expected to vest was $46.5 million. There was $42.7 million of total compensation costs related to stock-based awards not yet recognized as of September 30, 2022, which is expected to be recognized on a straight-line basis over a weighted-average remaining vesting period of approximately one year.

INTANGIBLE ASSETS, NET - Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross	$ 34,869	$ 25,892
Accumulated Amortization	(8,011)	(6,693)
Net	26,858	19,199
Acquired technology
Finite-Lived Intangible Assets [Line Items]
Gross	3,630	3,630
Accumulated Amortization	(529)	(256)
Net	3,101	3,374
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross	40	40
Accumulated Amortization	(16)	(5)
Net	24	35
Software development costs
Finite-Lived Intangible Assets [Line Items]
Gross	31,199	22,222
Accumulated Amortization	(7,466)	(6,432)
Net	$ 23,733	$ 15,790

Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 63,593	$ 68,981	$ 169,544	$ 178,383
Total cost of sales	42,648	44,104	108,799	116,502
Gross profit	20,945	24,877	60,745	61,881
Selling, general and administrative expenses:
Sales and marketing	3,042	5,363	13,035	14,233
Research and development	3,981	4,863	13,900	14,250
General and administrative	21,591	19,739	68,379	69,452
Total selling, general and administrative expenses	28,614	29,965	95,314	97,935
Operating loss	(7,669)	(5,088)	(34,569)	(36,054)
Other income/(expense)	518	20	648	(1,001)
Interest expense	(181)	(195)	(558)	(583)
Loss before income taxes	(7,332)	(5,263)	(34,479)	(37,638)
(Provision for)/benefit from income taxes	(8)	41	(133)	(6)
Net loss	$ (7,340)	$ (5,222)	$ (34,612)	$ (37,644)
Net loss per share:
Basic (in dollars per share)	$ (0.11)	$ (0.08)	$ (0.51)	$ (0.57)
Diluted (in dollars per share)	$ (0.11)	$ (0.08)	$ (0.51)	$ (0.57)
Weighted average shares outstanding:
Basic (in shares)	67,493	66,755	67,641	65,999
Diluted (in shares)	67,493	66,755	67,641	65,999
Revenue – services
Total revenue	$ 55,305	$ 62,955	$ 153,683	$ 164,016
Total cost of sales	36,746	40,137	97,913	108,236
Revenue – products
Total revenue	8,288	6,026	15,861	14,367
Total cost of sales	$ 5,902	$ 3,967	$ 10,886	$ 8,266

GOODWILL	9 Months Ended
GOODWILL	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILLThe goodwill balance was $17.9 million as of September 30, 2022, and December 31, 2021, of which $3.0 million is allocated to the Security Solutions segment and $14.9 million is allocated to the Secure Networks segment. Goodwill is subject to annual impairment tests and if triggering events are present in the interim before the annual tests, we will assess impairment. No impairment charges were taken for the three and nine months ended that September 30, 2022, and 2021.

SHARE REPURCHASES - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 04, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	May 24, 2022
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program, authorized amount						$ 50,000
Stock repurchase program, remaining authorized repurchase amount		$ 42,300		$ 42,300
Number of shares repurchased (in shares)		498,731	0	859,170	0
Amount paid for shares repurchased		$ 4,681	$ 0	$ 7,683	$ 0
Subsequent Event
Equity, Class of Treasury Stock [Line Items]
Number of shares repurchased (in shares)	106,623
Amount paid for shares repurchased	$ 1,000

LOSS PER SHARE

9 Months Ended

Sep. 30, 2022

Earnings Per Share [Abstract]

LOSS PER SHARE

Basic net earnings (loss) per share is computed by dividing the net earnings (loss) by the weighted-average number of common shares outstanding for the period, without consideration for potentially dilutive securities. Diluted net earnings (loss) per share is computed by dividing the net earnings (loss) by the weighted-average number of shares of common stock and dilutive common stock equivalents outstanding for the period determined using the treasury-stock and if-converted methods. Dilutive common stock equivalents are comprised of unvested restricted common stock and warrants.

For the period of net loss, potentially dilutive securities are not included in the calculation of diluted net earnings (loss) per share, because to do so would be anti-dilutive.


Table 15: Potentially Dilutive Securities
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2022	September 30, 2021	September 30, 2022	September 30, 2021

	(in thousands)
Unvested restricted stock and restricted stock units	833	313	435	394
Common stock warrants, exercisable at $1.665 per share	—	—	—	405
Total	833	313	435	799
Unvested antidilutive stock units excluded from the dilutive effect (stock units)	1,218	—	965	—

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Error Corrections and Prior Period Adjustments (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Condensed Consolidated Statement of Operations
Revenue	$ 63,593	$ 68,981	$ 169,544	$ 178,383
Costs and expenses	42,648	44,104	108,799	116,502
Research and development	3,981	4,863	13,900	14,250
General and administrative	21,591	19,739	68,379	69,452
Selling, general and administrative expenses	28,614	29,965	95,314	97,935
Operating loss	(7,669)	(5,088)	(34,569)	(36,054)
Loss before income taxes	(7,332)	(5,263)	(34,479)	(37,638)
Net loss		(5,222)		(37,644)
Net loss attributable to Telos Corporation	$ (7,340)	$ (5,222)	$ (34,612)	$ (37,644)
Net loss per share attributable to Telos Corporation
Basic (in dollars per share)	$ (0.11)	$ (0.08)	$ (0.51)	$ (0.57)
Diluted (in dollars per share)	$ (0.11)	$ (0.08)	$ (0.51)	$ (0.57)
Condensed Consolidated Statement of Comprehensive Loss
Net loss	$ (7,340)	$ (5,222)	$ (34,612)	$ (37,644)
Comprehensive loss attributable to Telos Corporation	(7,361)	(5,235)	(34,615)	(37,684)
Condensed Consolidated Statement of Cash Flows
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Stock-based compensation			44,225	47,378
Changes in other operating assets and liabilities				(4,362)
Cash used in operating activities			20,118	9,637
Capitalized software development costs			(8,580)	(6,672)
Cash used in investing activities			(9,395)	(14,242)
Distributions to Telos ID Class B member – non-controlling interest			0	(2,436)
Cash provided by financing activities			(11,821)	32,695
Condensed Consolidated Statement of Changes in Stockholders' Equity
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Total Stockholders' equity	177,033	172,922	177,033	172,922	$ 174,312	$ 180,254	$ 165,785	$ 127,104
Additional Paid-in Capital
Condensed Consolidated Statement of Changes in Stockholders' Equity
Total Stockholders' equity	398,546	354,300	398,546	354,300	388,464	367,153	341,928	270,800
Accumulated Deficit
Condensed Consolidated Statement of Operations
Net loss attributable to Telos Corporation	(7,340)	(5,222)	(34,612)	(37,644)
Condensed Consolidated Statement of Comprehensive Loss
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Condensed Consolidated Statement of Cash Flows
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Condensed Consolidated Statement of Changes in Stockholders' Equity
Net loss	(7,340)	(5,222)	(34,612)	(37,644)
Total Stockholders' equity	(221,589)	(181,487)	(221,589)	(181,487)	$ (214,249)	$ (186,977)	(176,265)	(143,843)
Previously Reported
Condensed Consolidated Statement of Operations
Revenue		70,066		178,383
Research and development		5,396		14,783
General and administrative		20,562		69,271
Selling, general and administrative expenses		31,321		98,287
Operating loss		(5,253)		(37,304)
Loss before income taxes		(5,428)		(38,888)
Net loss		(5,387)		(38,894)
Net loss attributable to Telos Corporation		$ (5,387)		$ (38,894)
Net loss per share attributable to Telos Corporation
Basic (in dollars per share)		$ (0.08)		$ (0.59)
Diluted (in dollars per share)		$ (0.08)		$ (0.59)
Condensed Consolidated Statement of Comprehensive Loss
Net loss		$ (5,387)		$ (38,894)
Comprehensive loss attributable to Telos Corporation		(5,400)		(38,934)
Condensed Consolidated Statement of Cash Flows
Net loss		(5,387)		(38,894)
Stock-based compensation				47,197
Changes in other operating assets and liabilities				(5,900)
Cash used in operating activities				6,668
Capitalized software development costs				(6,139)
Cash used in investing activities				(13,709)
Distributions to Telos ID Class B member – non-controlling interest				0
Cash provided by financing activities				35,131
Condensed Consolidated Statement of Changes in Stockholders' Equity
Net loss		(5,387)		(38,894)
Total Stockholders' equity		171,491		171,491
Previously Reported \| Additional Paid-in Capital
Condensed Consolidated Statement of Changes in Stockholders' Equity
Total Stockholders' equity		354,119		354,119
Previously Reported \| Accumulated Deficit
Condensed Consolidated Statement of Changes in Stockholders' Equity
Total Stockholders' equity		(182,737)		(182,737)			(177,350)	(143,843)
Error Correction
Condensed Consolidated Statement of Operations
Revenue		(1,085)		0
Research and development		(533)		(533)
General and administrative		(823)		181
Selling, general and administrative expenses		(1,356)		(352)
Operating loss		165		1,250
Loss before income taxes		165		1,250
Net loss		165		1,250
Net loss attributable to Telos Corporation		$ 165		$ 1,250
Net loss per share attributable to Telos Corporation
Basic (in dollars per share)		$ 0		$ 0.02
Diluted (in dollars per share)		$ 0		$ 0.02
Condensed Consolidated Statement of Comprehensive Loss
Net loss		$ 165		$ 1,250
Comprehensive loss attributable to Telos Corporation		165		1,250
Condensed Consolidated Statement of Cash Flows
Net loss		165		1,250
Stock-based compensation				181
Changes in other operating assets and liabilities				1,538
Cash used in operating activities				2,969
Capitalized software development costs				(533)
Cash used in investing activities				(533)
Distributions to Telos ID Class B member – non-controlling interest				(2,436)
Cash provided by financing activities				(2,436)
Condensed Consolidated Statement of Changes in Stockholders' Equity
Net loss		165		1,250
Total Stockholders' equity		1,431		1,431
Error Correction \| Additional Paid-in Capital
Condensed Consolidated Statement of Changes in Stockholders' Equity
Total Stockholders' equity		181		181
Error Correction \| Accumulated Deficit
Condensed Consolidated Statement of Changes in Stockholders' Equity
Total Stockholders' equity		1,250		1,250			$ 1,085	$ 0
Service [Member]
Condensed Consolidated Statement of Operations
Revenue	55,305	62,955	153,683	164,016
Costs and expenses	36,746	40,137	97,913	108,236
Service [Member] \| Previously Reported
Condensed Consolidated Statement of Operations
Revenue		63,690		163,366
Costs and expenses		40,031		109,134
Service [Member] \| Error Correction
Condensed Consolidated Statement of Operations
Revenue		(735)		650
Costs and expenses		106		(898)
Product [Member]
Condensed Consolidated Statement of Operations
Revenue	8,288	6,026	15,861	14,367
Costs and expenses	$ 5,902	3,967	$ 10,886	8,266
Product [Member] \| Previously Reported
Condensed Consolidated Statement of Operations
Revenue		6,376		15,017
Product [Member] \| Error Correction
Condensed Consolidated Statement of Operations
Revenue		(350)		(650)
Products And Services
Condensed Consolidated Statement of Operations
Costs and expenses		44,104		116,502
Products And Services \| Previously Reported
Condensed Consolidated Statement of Operations
Costs and expenses		43,998		117,400
Products And Services \| Error Correction
Condensed Consolidated Statement of Operations
Costs and expenses		$ 106		$ (898)

SEGMENT INFORMATION - Narrative (Details)	9 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Sep. 30, 2022 segment
Segment Reporting [Abstract]
Number of operating segments	2

STOCK-BASED COMPENSATION - Nonvested Restricted Stock Units Activity (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Total
Outstanding, beginning balance (in shares)	3,523,335
Granted (in shares)	3,897,786
Vested (in shares)	(1,653,308)
Forfeited (in shares)	(516,704)
Outstanding, ending balance (in shares)	5,251,109
Weighted-Average Grant Date Fair Value
Outstanding, beginning balance (in dollars per share) \| $ / shares	$ 34.24
Granted (in dollars per share) \| $ / shares	10.00
Vested (in dollars per share) \| $ / shares	31.21
Forfeited (in dollars per share) \| $ / shares	33.22
Outstanding, ending balance (in dollars per share) \| $ / shares	$ 17.23
Service-Based RSU
Total
Outstanding, beginning balance (in shares)	3,030,608
Granted (in shares)	3,897,786
Vested (in shares)	(1,653,308)
Forfeited (in shares)	(360,762)
Outstanding, ending balance (in shares)	4,914,324
Performance-Based RSU
Total
Outstanding, beginning balance (in shares)	492,727
Granted (in shares)	0
Vested (in shares)	0
Forfeited (in shares)	(155,942)
Outstanding, ending balance (in shares)	336,785

PURCHASE OF TELOS ID NON-CONTROLLING INTERESTS (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		1 Months Ended
	Nov. 23, 2020	Jan. 31, 2021	Dec. 31, 2016
Telos ID
Noncontrolling Interest [Line Items]
Cash payment for acquisition	$ 30.0
Number of shares issued in acquisition (in shares)	7.3
Share price (in dollars per share)	$ 20.39
Value of stock issued	$ 148.4
Total consideration transferred	178.4
Issuance of common stock on APIC	148.4
Non-controlling interest in APIC	$ 173.9
Additional percentage of ownership interest	50.00%
Impact of ownership interest on APIC	$ 25.5
Telos ID
Noncontrolling Interest [Line Items]
Ownership interest (as a percent)			50.00%
Distributions		$ (2.4)

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of PresentationThe accompanying unaudited consolidated financial statements include the accounts of Telos Corporation and its subsidiaries (see Note 1 – Organ ization), all of whose issued and outstanding share capital is wholly-owned directly and indirectly by Telos Corporation. All intercompany transactions have been eliminated in consolidation.
Segment Reporting	Segment Reporting Operating segments are defined as components of an enterprise for which separate discrete financial information is available and regularly evaluated by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and assess performance. During the fourth quarter of 2021, we reorganized our internal management reporting structure and the financial results evaluated by our CODM; therefore, we changed our operating segments to align with how our CODM currently oversees the business, allocates resources, and evaluates operating performance. As a result of the segment reorganization, we reported two reportable and operating segments: Security Solutions and Secure Networks. The segments enable the alignment of our strategies and objectives and provide a framework for the timely and rational allocation of resources within the lines of business. We eliminate any inter-segment revenues and expenses upon consolidation. Prior period segment information has been recast to reflect the change. The segment reorganization had no impact on previously reported unaudited consolidated financial results.
Use of Estimates	Use of EstimatesPreparing unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of revenue, expenses, assets, and liabilities and disclosure of contingent assets and liabilities. The Company regularly assesses these estimates; however, actual results could differ from those estimates. We base our estimates on historical experience, currently available information, and various other assumptions that we believe are reasonable under the circumstances. The most significant items involving management estimates include estimates of revenue recognition, allowance for credit losses, allowance for inventory obsolescence, the valuation allowance for deferred tax assets, the provision for income taxes, share-based compensation, contingencies and litigation, and valuation of intangibles and goodwill. The impact of changes in estimates is recorded in the period in which they become known.
Software Development Cost (Cloud-computing implementation costs)	Software Development Cost (Cloud-computing implementation costs)ASC 350-40 requires hosting arrangements that are service contracts to follow the guidance for internal-use software to determine which implementation costs can be capitalized. As of September 30, 2022, the capitalized implementation costs related to hosting arrangements that were incurred during the application development stage aggregated to $0.3 million. These costs are related primarily to the implementation of a new enterprise resource planning system. The capitalized implementation costs will be amortized over the expected term of the arrangement on a straight-line basis. Amortization begins when the component of the hosting arrangement is ready for its intended use after all substantial testing is complete and classified in the same line item on our consolidated statement of operations as the expense for fees for the associated hosting arrangement.
Reclassifications	ReclassificationsCertain reclassifications have been made to prior years' consolidated financial statements to conform to the current year's presentation. The reclassification had no impact on our total assets or liabilities nor on our net loss or stockholders' equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Changes to U.S. GAAP are established by the Financial Accounting Standards Board ("FASB") in the form of Accounting Standards Updates ("ASUs") to the FASB's Accounting Standards Codification ("ASC"). We consider the applicability and impact of all recent ASUs. ASUs not listed below were assessed and determined to be not applicable. Accounting Pronouncements Not Yet Adopted In October 2021, the FASB issued ASU No. 2021-08, “Business Combination (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers,” which requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. The ASU improves comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination. Entities should apply the amendments prospectively to business combinations that occur after the effective date. This standard will be effective for reporting periods beginning after December 15, 2022, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows. In June 2022, the FASB issued ASU No. 2022-03, "Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions," which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. This standard will be effective for reporting periods beginning December 15, 2023, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows. In September 2022, the FASB issued ASU No. 2022-04, "Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations," which requires a company that uses a supplier finance program in connection with the purchase of goods or services to disclose sufficient information about the program to allow a user of the financial statements to understand the program's nature, activity during the period, changes from period to period, and potential magnitude. This standard will be effective for reporting periods beginning December 15, 2022, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows.
Revenue Recognition	REVENUE RECOGNITION We recognize revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers." The unit of account in ASC 606 is a performance obligation, which is a promise in a contract with a customer to transfer a good or service to the customer. The majority of our revenue is recognized over time, as control is transferred continuously to our customers who receive and consume benefits as we perform, and is classified as services revenue. Revenue transferred to customer over time accounted for 87% and 91% of our revenue for the three and nine months ended September 30, 2022, respectively, and 91% and 92% of our revenue for the three and nine months ended September 30, 2021, respectively. All of our business groups earn services revenue under a variety of contract types, including time and materials, firm-fixed-price, firm-fixed-price level of effort, and cost-plus fixed-fee contract types, which may include variable consideration. We also recognize revenue at a point in time on certain contracts, when our customer obtains control of the transferred product, generally upon delivery, and the revenue is classified as product revenue. Revenue transferred to customers at a point in time accounted for 13% and 9% of our revenue for the three and nine months ended September 30, 2022, respectively, and 9% and 8% of our revenue for the three and nine months ended September 30, 2021, respectively. For certain performance obligations where we are not primarily responsible for fulfilling the promise to provide the goods or services to the customer, do not have inventory risk, and have limited discretion in establishing the price for the goods or services, we recognize revenue on a net basis. We provide for anticipated losses on contracts during the period when the loss is determined by recording an expense for the total expected costs that exceed the total estimated revenue for a performance obligation.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 17
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130561-203045

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+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss


Table 14: Details of Accumulated Other Comprehensive Loss
	September 30, 2022		December 31, 2021

	(in thousands)
Cumulative foreign currency translation loss	$	(137)	$	(134)
Cumulative actuarial gain on pension liability adjustment	107		107
Accumulated other comprehensive loss	$	(30)	$	(27)

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2022	Nov. 04, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-08443
Entity Registrant Name	TELOS CORPORATION
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	52-0880974
Entity Address, Address Line One	19886 Ashburn Road
Entity Address, City or Town	Ashburn
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	20147-2358
City Area Code	703
Local Phone Number	724-3800
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	TLS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		67,210,624
Entity Central Index Key	0000320121
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets:
Cash and cash equivalents	$ 125,332	$ 126,562
Accounts receivable, net	50,983	59,844
Inventories, net	4,676	1,247
Prepaid expenses	6,069	3,329
Other current assets	930	732
Total current assets	187,990	191,714
Property and equipment, net	5,128	6,088
Finance lease right-of-use assets, net	8,137	9,053
Operating lease right-of-use assets	456	852
Goodwill	17,922	17,922
Intangible assets, net	26,858	19,199
Other assets	908	1,253
Total assets	247,399	246,081
Liabilities:
Accounts payable and other accrued liabilities	37,583	34,548
Accrued compensation and benefits	8,941	6,557
Contract liabilities	6,952	6,381
Finance lease obligations, current portion	1,558	1,461
Operating lease obligations, current portion	408	564
Other current liabilities	1,972	1,430
Total current liabilities	57,414	50,941
Finance lease obligations, non-current portion	11,660	12,840
Operating lease liabilities, non-current portion	108	388
Deferred income taxes	748	723
Other liabilities	436	935
Total liabilities	70,366	65,827
Commitments and contingencies (Note 19)
Stockholders’ equity
Common stock, $0.001 par value, 250,000,000 shares authorized, 67,300,099 shares and 66,767,450 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	106	105
Additional paid-in capital	398,546	367,153
Accumulated other comprehensive loss	(30)	(27)
Accumulated deficit	(221,589)	(186,977)
Total stockholders’ equity	177,033	180,254
Total liabilities and stockholders’ equity	$ 247,399	$ 246,081

LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2022

Earnings Per Share [Abstract]

Schedule of Potentially Dilutive Securities


Table 15: Potentially Dilutive Securities
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2022	September 30, 2021	September 30, 2022	September 30, 2021

	(in thousands)
Unvested restricted stock and restricted stock units	833	313	435	394
Common stock warrants, exercisable at $1.665 per share	—	—	—	405
Total	833	313	435	799
Unvested antidilutive stock units excluded from the dilutive effect (stock units)	1,218	—	965	—

REVENUE RECOGNITION

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

We recognize revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers." The unit of account in ASC 606 is a performance obligation, which is a promise in a contract with a customer to transfer a good or service to the customer.

The majority of our revenue is recognized over time, as control is transferred continuously to our customers who receive and consume benefits as we perform, and is classified as services revenue. Revenue transferred to customer over time accounted for 87% and 91% of our revenue for the three and nine months ended September 30, 2022, respectively, and 91% and 92% of our revenue for the three and nine months ended September 30, 2021, respectively. All of our business groups earn services revenue under a variety of contract types, including time and materials, firm-fixed-price, firm-fixed-price level of effort, and cost-plus fixed-fee contract types, which may include variable consideration.

We also recognize revenue at a point in time on certain contracts, when our customer obtains control of the transferred product, generally upon delivery, and the revenue is classified as product revenue. Revenue transferred to customers at a point in time accounted for 13% and 9% of our revenue for the three and nine months ended September 30, 2022, respectively, and 9% and 8% of our revenue for the three and nine months ended September 30, 2021, respectively.

For certain performance obligations where we are not primarily responsible for fulfilling the promise to provide the goods or services to the customer, do not have inventory risk, and have limited discretion in establishing the price for the goods or services, we recognize revenue on a net basis.

We provide for anticipated losses on contracts during the period when the loss is determined by recording an expense for the total expected costs that exceed the total estimated revenue for a performance obligation. No contract losses were recorded during the three and nine months ended September 30, 2022, and 2021.

Disaggregated Revenues

In addition to our segment reporting, as further discussed in Note 17 – Segment Information, we disaggregate our revenue by customer and contract types. We treat sales to U.S. customers as sales within the United States, regardless of where the services are performed. Substantially all of our revenues are generated from U.S. customers.


Table 3.1: Revenue by Customer Type
	For the Three Months Ended								For the Nine Months Ended
	September 30, 2022				September 30, 2021				September 30, 2022				September 30, 2021
	Amount		%		Amount		%		Amount		%		Amount		%

	(in thousands)
Federal	$	60,294	95	%	$	66,612	97	%	$	160,351	95	%	$	171,091	96	%
State & local, and commercial	3,299		5	%	2,369		3	%	9,193		5	%	7,292		4	%
Total revenue	$	63,593			$	68,981			$	169,544			$	178,383


Table 3.2: Revenue by Contract Type
	For the Three Months Ended								For the Nine Months Ended
	September 30, 2022				September 30, 2021				September 30, 2022				September 30, 2021
	Amount		%		Amount		%		Amount		%		Amount		%

	(in thousands)
Firm fixed-price	$	54,055	85	%	$	60,349	87	%	$	140,636	83	%	$	155,832	87	%
Time-and-materials	3,457		5	%	3,154		5	%	9,104		5	%	9,243		5	%
Cost plus fixed fee	6,081		10	%	5,478		8	%	19,804		12	%	13,308		8	%
Total revenue	$	63,593			$	68,981			$	169,544			$	178,383

As our primary customer base includes agencies of the U.S. government, we have a concentration of credit risk associated with our accounts receivable, as 95% of our billed accounts receivable, as of September 30, 2022, were directly with U.S. government customers. We perform ongoing credit evaluations of all our customers and generally do not require collateral or other guarantees from our customers. We maintain allowances for potential losses.


Table 3.3: Revenue Concentrations Greater than 10% of Total Revenue
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2022	September 30, 2021	September 30, 2022	September 30, 2021
U.S. Department of Defense ("DoD")	77%	74%	74%	75%
Civilian federal agencies	18%	23%	21%	21%

Contract Balances


Table 3.4: Contract Balances
	September 30, 2022		December 31, 2021

	(in thousands)
Contract assets (unbilled receivables)	$	28,290	$	41,374
Contract liabilities	6,952		6,381

The change in the Company's contract assets and contract liabilities during the period was primarily the result of the timing differences between the Company's performance, invoicing and customer payments. Revenue recognized for the three and nine months ended September 30, 2022, that was included in the contract liabilities balance at the beginning of each reporting period, was $0.9 million and $5.0 million, respectively. Revenue recognized for the three and nine months ended September 30, 2021, that was included in the contract liabilities balance at the beginning of each reporting period, was $0.8 million and $4.1 million, respectively.

As of September 30, 2022, we had $111.4 million of remaining performance obligations, which we also refer to as funded backlog. We expect to recognize approximately 85% of our remaining performance obligations over the next 12 months and the balance thereafter.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES (a)Basis of Presentation The accompanying unaudited consolidated financial statements include the accounts of Telos Corporation and its subsidiaries (see Note 1 – Organ ization), all of whose issued and outstanding share capital is wholly-owned directly and indirectly by Telos Corporation. All intercompany transactions have been eliminated in consolidation. (b)Basis of Presentation for Interim Periods Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted for the interim periods presented. We believe that the unaudited interim financial statements include all adjustments (which are normal and recurring) necessary to state fairly our financial position and the results of operations and cash flows for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for the year or future periods. The financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2021, included in our Annual Report on Form 10-K for the fiscal year then ended. We have continued to follow the accounting policies set forth in those financial statements. (c)Segment Reporting Operating segments are defined as components of an enterprise for which separate discrete financial information is available and regularly evaluated by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and assess performance. During the fourth quarter of 2021, we reorganized our internal management reporting structure and the financial results evaluated by our CODM; therefore, we changed our operating segments to align with how our CODM currently oversees the business, allocates resources, and evaluates operating performance. As a result of the segment reorganization, we reported two reportable and operating segments: Security Solutions and Secure Networks. The segments enable the alignment of our strategies and objectives and provide a framework for the timely and rational allocation of resources within the lines of business. We eliminate any inter-segment revenues and expenses upon consolidation. Prior period segment information has been recast to reflect the change. The segment reorganization had no impact on previously reported unaudited consolidated financial results. (d)Basis of Comparison – Revision of Previously Issued Interim Financial Statements The Company recorded certain revisions related to the previously issued unaudited condensed consolidated financial statements. The Company considered the errors identified in accordance with the SEC's Staff Accounting Bulletin No. 99 and determined the impact was immaterial to the previously issued condensed consolidated interim financial statements. Nonetheless, the Company corrected these errors when identified in 2021. During the third quarter of 2021, the Company identified out-of-period adjustments on certain revenue and expense classification. Further, we corrected the cash flow presentation to properly reflect the final payment to fully acquire all of the membership interest of Telos ID as financing activities. Further information regarding the misstatements and related revisions are included in Note 18 – Revision of Prior Year Interim Financial Statements to the condensed consolidated financial statements. (e)Use of Estimates Preparing unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of revenue, expenses, assets, and liabilities and disclosure of contingent assets and liabilities. The Company regularly assesses these estimates; however, actual results could differ from those estimates. We base our estimates on historical experience, currently available information, and various other assumptions that we believe are reasonable under the circumstances. The most significant items involving management estimates include estimates of revenue recognition, allowance for credit losses, allowance for inventory obsolescence, the valuation allowance for deferred tax assets, the provision for income taxes, share-based compensation, contingencies and litigation, and valuation of intangibles and goodwill. The impact of changes in estimates is recorded in the period in which they become known. (f)Software Development Cost (Cloud-computing implementation costs) ASC 350-40 requires hosting arrangements that are service contracts to follow the guidance for internal-use software to determine which implementation costs can be capitalized. As of September 30, 2022, the capitalized implementation costs related to hosting arrangements that were incurred during the application development stage aggregated to $0.3 million. These costs are related primarily to the implementation of a new enterprise resource planning system. The capitalized implementation costs will be amortized over the expected term of the arrangement on a straight-line basis. Amortization begins when the component of the hosting arrangement is ready for its intended use after all substantial testing is complete and classified in the same line item on our consolidated statement of operations as the expense for fees for the associated hosting arrangement. (g)Reclassifications Certain reclassifications have been made to prior years' consolidated financial statements to conform to the current year's presentation. The reclassification had no impact on our total assets or liabilities nor on our net loss or stockholders' equity. (h)Recent Accounting Pronouncements Changes to U.S. GAAP are established by the Financial Accounting Standards Board ("FASB") in the form of Accounting Standards Updates ("ASUs") to the FASB's Accounting Standards Codification ("ASC"). We consider the applicability and impact of all recent ASUs. ASUs not listed below were assessed and determined to be not applicable. Accounting Pronouncements Not Yet Adopted In October 2021, the FASB issued ASU No. 2021-08, “Business Combination (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers,” which requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. The ASU improves comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination. Entities should apply the amendments prospectively to business combinations that occur after the effective date. This standard will be effective for reporting periods beginning after December 15, 2022, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows. In June 2022, the FASB issued ASU No. 2022-03, "Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions," which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. This standard will be effective for reporting periods beginning December 15, 2023, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows. In September 2022, the FASB issued ASU No. 2022-04, "Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations," which requires a company that uses a supplier finance program in connection with the purchase of goods or services to disclose sufficient information about the program to allow a user of the financial statements to understand the program's nature, activity during the period, changes from period to period, and potential magnitude. This standard will be effective for reporting periods beginning December 15, 2022, with early adoption permitted. While we are currently assessing the impact of the adoption of this ASU, we do not believe the adoption of this ASU will have a material impact on our unaudited consolidated financial position, results of operations, and cash flows.

INVENTORIES, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Gross inventory	$ 5,429	$ 2,108
Allowance for inventory obsolescence	(753)	(861)
Inventories, net	$ 4,676	$ 1,247

ACCOUNTS PAYABLE AND OTHER ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND OTHER ACCRUED LIABILITIES


Table 11: Details of Accounts Payable and Other Accrued Liabilities
	September 30, 2022		December 31, 2021

	(in thousands)
Accounts payable - trade	$	16,339	$	7,869
Accrued liabilities	19,870		25,300
Others	1,374		1,379
Accounts payable and other accrued liabilities	$	37,583	$	34,548

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments


Table 18.1: Impact of the Correction to the Condensed Consolidated Statement of Operations
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands, except per share amounts)
Revenue - services	$	63,690	$	(735)	$	62,955	$	163,366	$	650	$	164,016
Revenue - products	6,376		(350)		6,026		15,017		(650)		14,367
Revenue	70,066		(1,085)		68,981		178,383		—		178,383
Cost of sales - services	40,031		106		40,137		109,134		(898)		108,236
Costs and expenses	43,998		106		44,104		117,400		(898)		116,502
Research and development	5,396		(533)		4,863		14,783		(533)		14,250
General and administrative	20,562		(823)		19,739		69,271		181		69,452
Selling, general and administrative expenses	31,321		(1,356)		29,965		98,287		(352)		97,935
Operating loss	(5,253)		165		(5,088)		(37,304)		1,250		(36,054)
Loss before income taxes	(5,428)		165		(5,263)		(38,888)		1,250		(37,638)
Net loss	(5,387)		165		(5,222)		(38,894)		1,250		(37,644)
Net loss attributable to Telos Corporation	(5,387)		165		(5,222)		(38,894)		1,250		(37,644)
Net loss per share attributable to Telos Corporation
Basic	$	(0.08)	$	—	$	(0.08)	$	(0.59)	$	0.02	$	(0.57)
Diluted	$	(0.08)	$	—	$	(0.08)	$	(0.59)	$	0.02	$	(0.57)


Table 18.2: Impact of the Correction to the Condensed Consolidated Statement of Comprehensive Loss
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(5,387)	$	165	$	(5,222)	$	(38,894)	$	1,250	$	(37,644)
Comprehensive loss attributable to Telos Corporation	(5,400)		165		(5,235)		(38,934)		1,250		(37,684)


Table 18.3. Impact of the Correction to the Condensed Consolidated Statement of Cash Flows
	For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(38,894)	$	1,250	(37,644)
Stock-based compensation	47,197		181		47,378
Changes in other operating assets and liabilities	(5,900)		1,538		(4,362)
Cash used in operating activities	6,668		2,969		9,637
Capitalized software development costs	(6,139)		(533)		(6,672)
Cash used in investing activities	(13,709)		(533)		(14,242)
Distribution to Telos ID Class B member – non-controlling interest	—		(2,436)		(2,436)
Cash provided by financing activities	35,131		(2,436)		32,695


Table 18.4. Impact of the Correction to the Condensed Consolidated Statement of Changes in Stockholders' Equity
	For the Three Months Ended September 30, 2021						For the Nine Months Ended September 30, 2021
	Previously Reported		Error Correction		As Adjusted		Previously Reported		Error Correction		As Adjusted

	(in thousands)
Net loss	$	(5,387)	$	165	$	(5,222)	$	(38,894)	$	1,250	$	(37,644)
Additional paid-in capital	354,119		181		354,300		354,119		181		354,300
Accumulated deficit - beginning balance	(177,350)		1,085		(176,265)		(143,843)		—		(143,843)
Accumulated deficit - ending balance	(182,737)		1,250		(181,487)		(182,737)		1,250		(181,487)
Total Stockholders' equity	171,491		1,431		172,922		171,491		1,431		172,922

PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET


Table 6: Details of Property and Equipment, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Furniture and equipment	$	15,765	$	15,420
Leasehold improvement	3,073		2,994
Property and equipment, at cost	18,838		18,414
Accumulated depreciation	(13,710)		(12,326)
Property and equipment, net	$	5,128	$	6,088

Depreciation expense was $0.6 million and $1.8 million for the three and nine months ended September 30, 2022, respectively, compared to $0.6 million and $1.5 million for the three and nine months ended September 30, 2021, respectively.

ORGANIZATION	9 Months Ended
ORGANIZATION	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATIONTelos Corporation, together with its subsidiaries (collectively, the "Company," "we," "our" or "Telos"), a Maryland corporation, is a leading provider of cyber, cloud and enterprise security solutions for the world's most security-conscious organizations. We own all of the issued and outstanding shares of Xacta Corporation, a subsidiary that develops, markets and sell government-validated secure enterprise solutions to government and commercial customers. We own the issued and outstanding share capital of Ubiquity.com, Inc., a holding company for Xacta Corporation. We also have a 100% ownership interest in Telos Identity Management Solutions, LLC ("Telos ID"), Teloworks, Inc., and Telos APAC Pte. Ltd.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (34,612)	$ (37,644)
Adjustments to reconcile net loss to cash flows provided by operating activities:
Stock-based compensation	44,225	47,378
Depreciation and amortization	4,427	4,223
Deferred income tax provision	25	28
Accretion of discount on acquisition holdback	36	7
Loss on disposal of fixed assets	2	9
Provision for doubtful accounts	97	7
Recovery from inventory obsolescence	(108)	(2)
Changes in other operating assets and liabilities
Accounts receivable	8,763	(18,852)
Inventories	(3,321)	1,288
Prepaid expenses, other current assets, and other assets	(2,486)	(3,259)
Accounts payable and other accrued payables	2,635	15,742
Accrued compensation and benefits	371	(519)
Contract liabilities	571	1,579
Other current liabilities and other liabilities	(507)	(348)
Net cash provided by operating activities	20,118	9,637
Cash flows from investing activities:
Capitalized software development costs	(8,580)	(6,672)
Purchases of property and equipment	(815)	(1,645)
Cash paid for acquisition	0	(5,925)
Net cash used in investing activities	(9,395)	(14,242)
Cash flows from financing activities:
Payments under finance lease obligations	(1,083)	(993)
Payment of tax withholding related to net share settlement of equity awards	(3,135)	0
Repurchase of common stock	(7,603)	(1,251)
Proceeds from issuance of common stock, net of issuance costs	0	64,269
Repurchase of outstanding warrants	0	(26,894)
Distributions to Telos ID Class B member – non-controlling interest	0	(2,436)
Net cash (used in)/provided by financing activities	(11,821)	32,695
Net change in cash, cash equivalents, and restricted cash	(1,098)	28,090
Cash, cash equivalents and restricted cash, beginning of period	126,562	106,045
Cash, cash equivalents and restricted cash, end of period	$ 125,464	$ 134,135

ACCOUNTS RECEIVABLE, NET

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET


Table 4: Details of Accounts Receivable, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Billed accounts receivable	$	22,903	$	18,586
Unbilled receivables	28,290		41,374
Allowance for credit losses	(210)		(116)
Accounts receivable, net	$	50,983	$	59,844

PURCHASE OF TELOS ID NON-CONTROLLING INTERESTS	9 Months Ended
PURCHASE OF TELOS ID NON-CONTROLLING INTERESTS	Sep. 30, 2022
Noncontrolling Interest [Abstract]
PURCHASE OF TELOS ID NON-CONTROLLING INTERESTS	PURCHASE OF TELOS ID NON-CONTROLLING INTERESTS Telos ID was formed as a limited liability company under the Delaware Limited Liability Company Act in 2007. Prior to the IPO, the Company owned a 50% interest in Telos ID, with the remaining interest owned by Hoya ID Fund A, LLC ("Hoya") as the non-controlling interest. Distributions were made to the members only when and to the extent determined by Telos ID’s Board of Directors, in accordance with its Operating Agreement. On October 5, 2020, we entered into a Membership Interest Purchase Agreement between the Company and Hoya to purchase all of the Class B Units of Telos ID owned by Hoya (the “Telos ID Purchase”). Upon the closing of the Telos ID Purchase, Telos ID became our wholly-owned subsidiary. On November 23, 2020, the Telos ID Purchase was consummated with the Company transferring $30.0 million in cash and issuing 7.3 million shares of our common stock at $20.39 per share (which totals approximately $148.4 million); the total consideration transferred to Hoya was $178.4 million. As part of the common stock issuance, the Company recognized an increase to additional paid-in capital (“APIC”) of $148.4 million. The Company further recognized a reduction to APIC of $173.9 million as part of eliminating Hoya’s non-controlling interest in Telos ID. The net impact to APIC associated with acquiring the additional 50% interest in Telos ID was a reduction of $25.5 million. Hoya received a final distribution of $2.4 million in January 2021.

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Stockholders' equity	$ 177,033	$ 174,312	$ 180,254	$ 172,922	$ 165,785	$ 127,104
Accumulated other comprehensive loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Stockholders' equity	(30)	$ (9)	(27)	$ 4	$ 17	$ 44
Cumulative foreign currency translation loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Stockholders' equity	(137)		(134)
Cumulative actuarial gain on pension liability adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total Stockholders' equity	$ (107)		$ (107)

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI https://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

+ Details

SUPPLEMENTAL CASH FLOW INFORMATION - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Cash and cash equivalents	$ 125,332	$ 126,562
Restricted cash	132	0
Cash, cash equivalents, and restricted cash	$ 125,464	$ 126,562	$ 134,135	$ 106,045

PROPERTY AND EQUIPMENT, NET (Tables)

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net


Table 6: Details of Property and Equipment, Net
	September 30, 2022		December 31, 2021

	(in thousands)
Furniture and equipment	$	15,765	$	15,420
Leasehold improvement	3,073		2,994
Property and equipment, at cost	18,838		18,414
Accumulated depreciation	(13,710)		(12,326)
Property and equipment, net	$	5,128	$	6,088

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Stockholders’ equity
Common stock, par or stated value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	67,300,099	66,767,450
Common stock, shares outstanding (in shares)	67,300,099	66,767,450

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Compensation Expense by Department


Table 12.1: Details of Stock Compensation Expense by Department
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021

	(in thousands)
Cost of sales – services	$	929	$	718	$	2,798	$	1,974
Sales and marketing	611		1,536		3,699		5,316
Research and development	897		970		2,884		2,079
General and administrative	12,284		9,148		34,844		38,009
Total stock-based compensation expense	$	14,721	$	12,372	$	44,225	$	47,378

Schedule of Nonvested Restricted Stock Units Activity


Table 12.2: Service-Based RSU and Performance-Based RSU Award Activity
	Service-Based RSU	Performance-Based RSU	Total	Weighted-Average Grant Date Fair Value
Unvested outstanding units as of December 31, 2021	3,030,608	492,727	3,523,335	$	34.24
Granted	3,897,786	—	3,897,786	10.00
Vested	(1,653,308)	—	(1,653,308)	31.21
Forfeited	(360,762)	(155,942)	(516,704)	33.22
Unvested outstanding units as of September 30, 2022	4,914,324	336,785	5,251,109	$	17.23