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Note 7 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Net operating loss carryforward | $ 28,325 | $ 26,571
Deferral of tax deduction of R&D expenses | 6,820 | 6,857
Mandatory R&D Capitalization | 5,602 | 3,819
Share-based compensation | 1,687 | 1,591
Deferred Incentive Compensation | 24 | 0
Deferred revenue | 7,699 | 8,630
Research tax credits | 5,698 | 5,295
Operating lease liabilities | 841 | 1,043
Accruals and reserves | 400 | 21
Total deferred tax assets | 57,096 | 53,827
Unrealized gain | (46) | (41)
Depreciation | (345) | (346)
Operating lease right-of-use assets | (925) | (1,153)
Total deferred tax liabilities | (1,316) | (1,540)
Total gross deferred tax assets | 55,780 | 52,287
Less: valuation allowance | (55,780) | (52,287)
Net deferred tax assets | $ 0 | $ 0

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