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INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
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Deferred tax assets: |  |
Intangible assets | $ 295,000 | $ 269,000
Bad debt expense | 41,000 | 21,000
Accrued compensation expense | 15,000 | 83,000
Deferred revenue and costs |  | 2,000
Stock-based compensation | 1,789,000 | 1,494,000
Operating lease liability | 255,000 | 193,000
State NOL carryforwards | 3,122,000 | 2,516,000
Federal NOL carryforwards | 12,299,000 | 8,954,000
Total Deferred Tax Assets | 17,816,000 | 13,532,000
Valuation allowance | (17,319,000) | (13,304,000)
Net deferred tax assets | 497,000 | 228,000
Deferred tax liabilities: |  |
Property and equipment | (270,000) | (62,000)
Deferred revenue and costs | (8,000) |
Right of use assets | (219,000) | (166,000)
Total deferred tax liabilities | (497,000) | (228,000)
Net deferred tax asset (liability) | $ 0 | $ 0

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