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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2022
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):

 

           
   2022   2021 
United States   (2,782)   (1,733)
Canada   (630)   (1,880)
United Kingdom   (177)   (246)
Poland   —    1,061 
Total loss before tax benefit  $(3,589)  $(2,798)
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):

 

           
   2022   2021 
Federal income tax benefit - deferred   (331)   (3,503)
State income tax expense (benefit) - current   12    (56)
Foreign income tax expense - current   —    26 
State income tax benefit - deferred   (59)   (357)
Total income tax benefit  $(378)  $(3,890)
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 2022 and 2021 and the benefit for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands).

 

 

           
   2022   2021 
Federal tax benefit at statutory rate  $(754)  $(588)
State tax expense (benefit), net of federal benefit   5    (412)
Change in deferred tax rates   20    (93)
Permanent items   220    62 
PPP Loan forgiveness   —    (1,130)
Debt forgiveness (PFM Poland)   —    (518)
Difference in foreign rate   (42)   (135)
True-up of deferred tax items   63    1,058 
Other   —    (7)
Increase (decrease) in valuation allowance   110    (2,127)
Income tax benefit  $(378)  $(3,890)
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, 2022 and 2021 as follows (in thousands):

 

           
Deferred tax assets:  2022   2021 
Net operating losses  $11,647   $10,057 
Environmental and closure reserves   2,269    2,040 
Lease liability   482    575 
Capital loss carryforward   756    740 
Other   936    1,099 
Deferred tax liabilities:          
Depreciation and amortization   (4,351)   (3,362)
Indefinite lived intangible assets   (503)   (464)
Right-of-use lease asset   (476)   (583)
481(a) adjustment   (53)   (104)
Prepaid expenses   (30)   (24)
Deferred tax assets, gross    10,677    9,974 
Valuation allowance   (6,560)   (6,447)
Net deferred income tax asset   4,117    3,527