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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes |
Schedule Of Income Tax Expense/(benefit) |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |
Federal |  | $ | 25 |  |  | $ | 0 |
State |  |  | 29 |  |  |  | 0 |
|  |  | 54 |  |  |  | 0 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 0 |  |  |  | 0 |
State |  |  | 0 |  |  |  | 0 |
|  |  | 0 |  |  |  | 0 |
|  | $ | 54 |  |  | $ | 0 |
Schedule Of Effective Income Tax Rate |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Statutory U.S. income tax rate |  |  | (21.00 | )% |  |  | (21.00 | )%
State taxes, net of federal benefit |  |  | 1.34 | % |  |  | 0.00 | %
Permanent differences |  |  | 0.87 | % |  |  | 0.12 | %
Change in valuation allowance |  |  | 48.01 | % |  |  | 23.6 | %
Change in tax credits and state NOLs |  |  | (16.59 | )% |  |  | (3.38 | )%
Impact from accounting method change and expired options |  |  | (10.14 | )% |  |  | 0.66 | %
Effective income tax rate |  |  | 2.49 | % |  |  | 0.00 | %
Schedule Of Deferred Tax Assets And Liabilities |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Operating loss carryforwards |  | $ | 1,857 |  |  | $ | 2,989 |
R&D Tax Credits |  |  | 2,779 |  |  |  | 2,625 |
Section 263A costs |  |  | 56 |  |  |  | 50 |
Amortization |  |  | 1,029 |  |  |  | 15 |
Interest |  |  | 34 |  |  |  | 0 |
Net ROU asset and lease liability |  |  | 53 |  |  |  | 63 |
Unrealized loss |  |  | 628 |  |  |  | 508 |
Asset reserves: |  |  |  |  |  |  |  |
Bad debts |  |  | 12 |  |  |  | 11 |
Inventory allowance |  |  | 430 |  |  |  | 280 |
Accrued expenses: |  |  |  |  |  |  |  |
Non-qualified stock options |  |  | 343 |  |  |  | 159 |
Compensation |  |  | 107 |  |  |  | 86 |
Deferred warranty revenue |  |  | 1,934 |  |  |  | 1,174 |
Deferred tax assets |  |  | 9,262 |  |  |  | 7,960 |
Less valuation allowance |  |  | (4,398 | ) |  |  | (3,356 | )
Total deferred tax assets |  |  | 4,864 |  |  |  | 4,604 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (748 | ) |  |  | (488 | )
Total deferred tax liabilities |  |  | (748 | ) |  |  | (488 | )
Net deferred tax assets |  | $ | 4,116 |  |  | $ | 4,116 |

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- 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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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