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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 78,698 | $ 75,544
General business credit carryforwards | 4,752 | 4,497
State credits | 2,780 | 2,780
Property, equipment and goodwill | 887 | 380
Stock options | 11,983 | 10,797
Intangible assets | 615 | 612
Accruals | 347 | 211
Capitalized research and development | 8,843 | 5,480
Other | 83 |
Gross deferred tax assets | 108,988 | 100,301
Valuation allowance | (108,988) | (100,301)
Net deferred taxes |  |

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