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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Provision (Benefit) | The income tax expense (benefit) is as follows (in thousands):
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |
U.S. federal |  | $ | — |  |  | $ | (13 | )
State and local |  |  | 16 |  |  |  | 24 |
Foreign |  |  | 100 |  |  |  | 43 |
Total current income tax expense |  |  | 116 |  |  |  | 54 |
Deferred: |  |  |  |  |  |
U.S. federal |  |  | 9 |  |  |  | 10 |
State and local |  |  | 3 |  |  |  | 20 |
Total deferred income tax expense |  |  | 12 |  |  |  | 30 |
Income tax expense |  | $ | 128 |  |  | $ | 84 |
Schedule of components of the pretax loss from operation | The components of the pretax loss from operations for the years ended December 31 are as follows (in thousands):
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2022 |
U.S. Domestic |  |  | 12,235 |  |  |  | 8,575 |
Foreign |  |  | 65 |  |  |  | — |
Pretax loss from operations |  |  | 12,300 |  |  |  | 8,575 |
Schedule of Reconciliation of Income Tax Provision to Statutory Federal Income Tax Rate | Reconciliations of the total income tax provision tax rate to the statutory federal income tax rate of 21% for the years ended December 31, 2023 and 2022, respectively, are as follows (in thousands):
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Income taxes at statutory rates |  | $ | (2,583 | ) |  | $ | (1,802 | )
State income tax, net of federal benefit |  |  | 23 |  |  |  | 44 |
Permanent items |  |  | 40 |  |  |  | 52 |
Equity based compensation |  |  | 386 |  |  |  | 298 |
Federal research credits |  |  | (122 | ) |  |  | (374 | )
Federal return to provision |  |  | (10 | ) |  |  | (1 | )
Foreign taxes |  |  | 100 |  |  |  | 43 |
Other |  |  | 17 |  |  |  | 77 |
Change in federal valuation allowance |  |  | 2,277 |  |  |  | 1,747 |
Income tax expense |  | $ | 128 |  |  | $ | 84 |
Deferred Income Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows (in thousands):
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 5,846 |  |  | $ | 5,374 |
Research and AMT credits |  |  | 3,937 |  |  |  | 3,742 |
Stock based compensation |  |  | 1,831 |  |  |  | 1,891 |
Lease liability |  |  | 383 |  |  |  | 611 |
Section 174 R&D Capitalization |  |  | 4,159 |  |  |  | 2,319 |
Accrued and other |  |  | 760 |  |  |  | 1,100 |
|  |  | 16,916 |  |  |  | 15,037 |
Less valuation allowance |  |  | (14,578 | ) |  |  | (11,884 | )
Deferred tax assets, net of allowance |  |  | 2,338 |  |  |  | 3,153 |
Deferred tax liabilities: |  |  |  |  |  |
Fixed assets |  |  | (501 | ) |  |  | (520 | )
Goodwill |  |  | (468 | ) |  |  | (418 | )
Right-of-use asset |  |  | (340 | ) |  |  | (556 | )
Intangible asset |  |  | (1,180 | ) |  |  | (1,798 | )
Deferred tax liabilities |  |  | (2,489 | ) |  |  | (3,292 | )
Total deferred tax liabilities |  | $ | (151 | ) |  | $ | (139 | )
We have established a valuation allowance against our net deferred tax assets due to the uncertainty surrounding the
Summary of Reconciliation of Unrecognized Tax Benefit Activity | The following table summarizes the reconciliation of the unrecognized tax benefits activity during the years ended December 31 (in thousands):
|  | 2023 |  |  | 2022 |
Beginning unrecognized tax benefits |  | $ | 1,305 |  |  | $ | 1,217 |
Gross increases - tax positions in prior period |  |  | (65 | ) |  |  | (50 | )
Gross decreases – tax positions in prior period |  |  | - |  |  |  | (9 | )
Gross increases - current year tax positions |  |  | 114 |  |  |  | 147 |
Purchase accounting |  |  | — |  |  |  | — |
Ending unrecognized tax benefits |  | $ | 1,354 |  |  | $ | 1,305 |
The unrecognized tax benefit amounts are reflected in the determination of the Company’s deferred tax assets. If recognized,

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