XML 36 R26.htm IDEA: XBRL DOCUMENT v3.22.4

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Reconciliation of Total Income Tax Provision

A reconciliation of the total income tax provision tax rate to the statutory federal income tax rates of 21% for the years ended December 31, 2022 and 2021, respectively, is as follows:

		2022				2021
Income tax expense (benefit) at federal statutory rate			(21.0	)%			(21.0	)%
Change in valuation allowance			22.5	%			(699.5	)%
Income tax expense (benefit) at state statutory rate			(0.2	)%			(0.6	)%
Share based compensation			0.9	%			0.7	%
NOLs expiring and adjustments to NOL			0.5	%			720.7	%
Research credit			(2.5	)%			(0.8	)%
Return to provision			(0.1	)%			0.5	%
Change in state rate			(0.1	)%			—
			0.0	%			(0.0	)%

Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of our deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021 are as follows (in thousands):

		2022				2021
Deferred tax assets:
Accrued expenses		$	262			$	41
Share based compensation			107				164
Net operating loss carryforwards			12,605				10,404
Income tax credit carryforwards			956				447
Property and equipment, principally due to differences in    depreciation			89				19
Intangible assets			2,073				451
Other, net			53				82
			16,145				11,608
Valuation allowance			(16,092	)			(11,534	)
Total deferred tax assets, net of allowance			53				74
Deferred tax liabilities:
Other			(53	)			(74	)
Total deferred tax liability			(53	)			(74	)
Net deferred tax assets (liability)		$	—			$	—

Unrecognized Tax Benefits Activity

Following is a tabular reconciliation of the unrecognized tax benefits activity during the years ended December 31, 2022 and 2021 (in thousands):

		2022				2021
Unrecognized Tax Benefits – Beginning		$	81			$	2,223
Gross decreases – tax positions in prior period			(1	)			(2,211	)
Gross increase – current-period tax positions			129				69
Unrecognized Tax Benefits – Ending		$	209			$	81

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration