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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Taxes | For financial reporting purposes, loss before income taxes includes the following components:
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
United States |  | $ | (14,383 | ) |  | $ | (19,914 | )
Foreign |  |  | — |  |  |  | — |
Total |  | $ | (14,383 | ) |  | $ | (19,914 | )
Schedule of Provision for Income Taxes | The provision for income taxes for the years ended December 31, 2023 and 2022 consisted of the following:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Current income tax expense (benefit) |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total current |  |  | — |  |  |  | — |
Deferred income tax (benefit) |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total deferred |  |  | — |  |  |  | — |
Total provision |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of Income Tax Provision Computed using U.S. Statutory Federal Income Tax Rate | A reconciliation of the income tax provision computed using the U.S. statutory federal income tax rate compared to the income tax provision included in the statements of operations is as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Tax at U.S. statutory rate on income before income taxes |  | $ | (3,020 | ) |  | $ | (4,182 | )
Change in valuation allowance |  |  | 1,540 |  |  |  | 3,317 |
State taxes |  |  | (376 | ) |  |  | (369 | )
Section 162(m) |  |  | 248 |  |  |  | 363 |
Stock-based compensation |  |  | 191 |  |  |  | 170 |
Deferred adjustment |  |  | 773 |  |  |  | 706 |
Warrant expense |  |  | 599 |  |  |  | — |
Other |  |  | 45 |  |  |  | (5 | )
Total |  | $ | — |  |  | $ | — |
Schedule of Components of Net Deferred Tax Assets and Liabilities | The significant components of the Company’s net deferred tax assets and liabilities are as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 1,836 |  |  | $ | 5,855 |
Net operating loss carryforwards - Section 382 limited |  |  | 6,195 |  |  |  | — |
Intangible assets |  |  | 5,530 |  |  |  | 5,866 |
Capitalization of research and experimentation expenses |  |  | 3,211 |  |  |  | 2,533 |
Stock-based compensation |  |  | 727 |  |  |  | 1,150 |
Fixed assets |  |  | 165 |  |  |  | 272 |
Other |  |  | 1,257 |  |  |  | 658 |
Total deferred tax assets |  |  | 18,921 |  |  |  | 16,334 |
Valuation allowance |  |  | (17,871 | ) |  |  | (16,331 | )
Total deferred tax assets, net of valuation allowance |  |  | 1,050 |  |  |  | 3 |
Deferred tax liabilities: |  |  |  |  |  |
Section 481(a) adjustment |  |  | (670 | ) |  |  | — |
Other |  |  | (380 | ) |  |  | (3 | )
Total deferred tax liabilities |  |  | (1,050 | ) |  |  | (3 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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