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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The components of the Company’s net deferred income taxes are as follows (rounded):

			December 31, 2022			December 31, 2021
Deferred tax assets:
Net operating loss carry forwards			$	24,823,000		$	23,877,000
Accrued expenses			368,000			430,000
Stock option and warrant expenses			618,000			504,000
Accounts receivable			39,000			41,000
Other			180,000			(42,000)
Total deferred tax assets			26,028,000			24,810,000
Valuation allowance			(25,921,000)			(24,684,000)
Net deferred tax assets			107,000			126,000
Deferred tax liabilities:
Fixed and tangible assets			(107,000)			(126,000)
Total deferred tax liabilities			(107,000)			(126,000)
Total deferred tax assets (liabilities)			$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation

The following summary reconciles differences from taxes at the federal statutory rate with the effective rate:

			Twelve Months Ended
			December 31, 2022			December 31, 2021
Federal income tax at statutory rates			(21.0)		%	(21.0)		%
Change in deferred tax asset valuation allowance			23.2		%	53.7		%
Deferred state taxes			(3.3)		%	(7.2)		%
Non-deductible expenses:
ISO & Restricted stock compensation			0.9		%	(6.4)		%
Change in state deferred rate			1.1		%	(5.9)		%
PPP loan forgiveness			—		%	(13.4)		%
Other			(0.9)		%	0.2		%
Income taxes at effective rates			—		%	—		%

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- References

No definition available.

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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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

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