v3.22.4

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

Schedule of provision for income taxes
		Year Ended December 31,
		2022				2021
Domestic		$	(17,441	)		$	(15,648	)
International			–				–
Total		$	(17,441	)		$	(15,648	)

Schedule of deferred tax

Schedule of deferred tax
		Year Ended December 31,
		2022				2021
Deferred tax assets:
Net operating loss carryforwards		$	25,309			$	23,097
Tax credit			2,197				1,883
Fixed assets and intangibles			798				978
Stock compensation			1,052				799
Accruals and other			212				132
Lease liability			1,079				1,430
Capitalized research and development			1,797				–
Total deferred tax assets			32,444				28,319
Deferred tax liabilities:
Right of use asset			(1,076	)			(1,477	)
Total deferred tax assets			(1,076	)			(1,477	)
Valuation allowance			(31,368	)			(26,842	)
Net deferred tax asset		$	–			$	–

Schedule of operating losses

Schedule of operating losses
		Amount				Expiration in years
Net operating losses, federal		$	75,247			No expiration
Net operating losses, federal		$	34,791			2027-2037
Net operating losses, state		$	38,973			2030-2042
Tax credits, federal		$	1,835			2027-2042
Tax credits, state		$	756			No expiration
Tax credits, state		$	894			2022-2037

Schedule of effective tax rate

Schedule of effective tax rate
		Year ending December 31,
		2022				2021
Statutory rate			21.00%				21.00%
State rate			3.51%				2.77%
Change in valuation allowance			(25.95	)%			11.41%
Change in tax credits			0.70%				4.54%
Foreign withholding tax			–%				(0.33	)%
Section 382 limitation			–%				(51.59	)%
Section 162(m) limitation			(0.47	)%			(9.12	)%
Stock based compensation excess windfall			1.20%				20.89%
Total			–%				(0.42	)%

Schedule of unrecognized tax benefits

Schedule of unrecognized tax benefits
		2022				2021
January 1 – unrecognized tax benefits		$	896			$	1,070
Increases (decreases) – prior year tax positions			(1	)			(480	)
Increases – current year tax positions			151				306
December 31 - unrecognized tax benefits		$	1,046			$	896

Schedule of valuation allowance

Schedule of valuation allowance
		Balance at Beginning of Year				Additions				Deductions				Balance at End of Year
Deferred tax assets valuation allowance
Year ended December 31, 2022		$	26,842			$	4,636			$	110			$	31,368
Year ended December 31, 2021		$	28,627			$	6,125			$	7,910			$	26,842

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