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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Income Loss Before Income Taxes

Loss before income taxes consisted of the following:

		December 31,
		2021				2020				2019
		As Restated
United States$		$	(6,481,431	)		$	(1,742,747	)		$	(3,290,679	)
International			(11,774,438	)			(7,883,195	)			(4,394,840	)
Total		$	(18,255,869	)		$	(9,625,942	)		$	(7,685,519	)

Summary Of Deferred Tax Assets And Liabilities

The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following:

		December 31,
		2021				2020				2019
Deferred tax assets:
Net operating loss carryforwards(i)		$	12,555,225			$	7,615,613			$	4,477,240
Federal R&D Credit(ii)			351,985				340,162				331,741
Accrued benefits			63,153				9,892				14,715
Uncertain Tax Position — R&D Reserve			(70,397	)			(68,032	)			(66,349	)
Total deferred tax assets		$	12,899,966			$	7,897,635			$	4,757,347
Less valuation allowance			(12,899,966	)			(7,897,635	)			(4,757,347	)
Net deferred tax assets		$	—			$	—			$	—

(i) Net operating losses carryforwards do not expire.

(ii) These credits expire after 20 years after their initial recognition if the entity is not able to utilize them.

Summary Of Income Tax

Income taxes consisted of the following:

		United States (21%)				State and local (5%)				Brazil (34%)				Total				Valuation allowance				Total
2021
Current			—				—				—				—				—				—
Deferred		$	(871,006	)		$	(204,567	)		$	(3,929,123	)		$	(5,004,696	)		$	5,004,696				—
2020
Current			—				—				—				—				—				—
Deferred		$	(374,301	)		$	(87,114	)		$	(2,680,556	)		$	(3,141,971	)		$	3,141,971				—
2019
Current			—				—				—				—				—				—
Deferred		$	(734,239	)		$	(164,534	)		$	(1,483,969	)		$	(2,382,742	)		$	2,382,742				—

Summary Of Income Tax Rate Reconciliation

A reconciliation of the statutory U.S. federal tax rate and our effective tax rate is as follows:

		December 31,
		2021				2020				2019
		As Restated
Statutory U.S. federal tax rate			21	%			21	%			21	%
State and local taxes			3	%			5	%			5	%
Reserves			0	%			0	%			1	%
Permanent differences			-8	%			0	%			0	%
Valuation allowance			-16	%			-26	%			-27	%
Effective tax rate			0	%			0	%			0	%

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ 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(h)(1)(Note 1))
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