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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE | The components of (loss) income before income tax benefits by jurisdiction for continuing operations for the years ended December 31, consisted of the following (in thousands): SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE
|  | 2021 |  |  | 2020 |
United States |  |  | (1,733 | ) |  |  | 4,778 |
Canada |  |  | (1,880 | ) |  |  | (1,391 | )
United Kingdom |  |  | (246 | ) |  |  | (121 | )
Poland |  |  | 1,061 |  |  |  | (306 | )
Total (loss) income before tax benefit |  | $ | (2,798 | ) |  | $ | 2,960 |
SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE | The components of current and deferred federal and state income tax (benefits) expense for continuing operations for the years ended December 31, consisted of the following (in thousands): SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE
|  | 2021 |  |  | 2020 |
Federal income tax (benefit) expense - deferred |  |  | (3,503 | ) |  |  | 4 |
State income tax benefit - current |  |  | (56 | ) |  |  | (70 | )
Foreign income tax expense - current |  |  | 26 |  |  |  | — |
State income tax benefit - deferred |  |  | (357 | ) |  |  | (123 | )
Total income tax benefit |  | $ | (3,890 | ) |  | $ | (189 | )
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION | An overall reconciliation between the expected tax benefit using the federal statutory rate of 21% for each of the years ended 2021 and 2020 and the benefit for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands). SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION
|  | 2021 |  |  | 2020 |
Federal tax (benefit) expense at statutory rate |  | $ | (588 | ) |  | $ | 622 |
State tax benefit, net of federal benefit |  |  | (412 | ) |  |  | (192 | )
Change in deferred tax rates |  |  | (93 | ) |  |  | (71 | )
Permanent items |  |  | 62 |  |  |  | 126 |
PPP Loan forgiveness |  |  | (1,130 | ) |  |  | — |
Debt forgiveness (PFM Poland) |  |  | (518 | ) |  |  | — |
Difference in foreign rate |  |  | (135 | ) |  |  | (68 | )
True-up of deferred tax items |  |  | 1,058 |  |  |  | (256 | )
Other |  |  | (7 | ) |  |  | 117 |
Decrease in valuation allowance |  |  | (2,127 | ) |  |  | (467 | )
Income tax benefit |  | $ | (3,890 | ) |  | $ | (189 | )
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The Company had temporary differences and net operating loss carry forwards from both our continuing and discontinued operations, which gave rise to deferred tax assets and liabilities at December 31, 2021 and 2020 as follows (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |
Net operating losses |  | $ | 10,057 |  |  | $ | 8,662 |
Environmental and closure reserves |  |  | 2,040 |  |  |  | 1,839 |
Lease liability |  |  | 575 |  |  |  | 642 |
Capital loss carryforward |  |  | 740 |  |  |  | — |
Other |  |  | 1,099 |  |  |  | 1,734 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (3,362 | ) |  |  | (3,447 | )
Indefinite lived intangible assets |  |  | (464 | ) |  |  | (471 | )
Right-of-use lease asset |  |  | (583 | ) |  |  | (627 | )
481(a) adjustment |  |  | (104 | ) |  |  | (209 | )
Prepaid expenses |  |  | (24 | ) |  |  | (22 | )
Deferred tax assets, gross |  |  | 9,974 |  |  |  | 8,101 |
Valuation allowance |  |  | (6,447 | ) |  |  | (8,572 | )
Net deferred income tax asset (liabilities) |  |  | 3,527 |  |  |  | (471 | )

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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 http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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