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INCOME TAXES (Details - Deferred taxes) - USD ($) $ in Thousands | Aug. 31, 2023 | Aug. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Accrued compensation | $ 865 | $ 563
Deferred revenue | 103 | 241
Capitalized merger costs | 696 | 703
Operating lease liability | 285 | 0
Intellectual property | 0 | 7
Research and development credits | 274 | 347
Research and development credits | 1,079 | 0
Foreign tax credits | 0 | 101
State taxes | (19) |
State taxes |  | 128
Allowance for doubtful accounts | 11 | 3
State tax deferred | 0 | 28
Share-Based Compensation | 1,104 | 0
Net Operating Loss Carryforward | 2,142 | 0
Total deferred tax assets | 6,540 | 2,121
Less: Valuation allowance | 0 | 0
Deferred tax asset | 6,540 | 2,121
Deferred tax liabilities: |  |
Property and equipment | (90) | (109)
Operating lease right-of-use assets | (295) | 0
Unrealized Gain/(Loss) | (122) | 0
State tax deferred | 0 | (30)
Intellectual property | (2,353) | (1,139)
Capitalized computer software development costs | (2,242) | (2,299)
Total deferred tax liabilities | (5,102) | (3,577)
Net deferred tax assets (liabilities) | $ 1,438 |
Deferred tax liabilities, net |  | $ (1,456)

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