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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 | The components of loss before income taxes are summarized below: SCHEDULE OF LOSS BEFORE INCOME TAXES
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 (Restated) |
Loss before income taxes |  |  |  |  |  |  |  |
U.S. operations |  | $ | (1,898 | ) |  | $ | (5,412 | )
Loss before income taxes |  | $ | (1,898 | ) |  | $ | (5,412 | )
SCHEDULE OF INCOME TAX PROVISION | The components of the income tax provision were as follows: SCHEDULE OF INCOME TAX PROVISION
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Current |  |  |  |  |  |
State |  | $ | - |  |  | $ | 7 |
Total income tax provision |  | $ | - |  |  | $ | 7 |
SCHEDULE OF INCOME TAX RATE RECONCILIATION | A reconciliation from the statutory U.S. income tax rate and the Company’s effective income tax rate, as computed on loss before taxes, is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 (Restated) |
Federal income tax at statutory rate |  | $ | (399 | ) |  | $ | (1,136 | )
State and local income tax, net |  |  | - |  |  |  | 6 |
Other permanent items |  |  | (7 | ) |  |  | (2 | )
Expired foreign tax credits |  |  | 28 |  |  |  | 153 |
Valuation allowance |  |  | 378 |  |  |  | 1,010 |
True-up |  |  | - |  |  |  | (24 | )
Total |  | $ | - |  |  | $ | 7 |
SCHEDULE OF DEFERRED INCOME TAX ASSETS LIABILITY | The net deferred income tax asset (liability) was comprised of the following: SCHEDULE OF DEFERRED INCOME TAX ASSETS LIABILITY
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 (Restated) |
Noncurrent deferred income taxes |  |  |  |  |  |  |  |
Total assets |  | $ | 89 |  |  | $ | 59 |
Total liabilities |  |  | (89 | ) |  |  | (59 | )
Net noncurrent deferred income tax asset |  |  | - |  |  |  | - |
Net deferred income tax asset |  | $ | - |  |  | $ | - |
SCHEDULE OF ACCOUNTING CREATING DEFERRED INCOME TAX | The tax effect of temporary differences between GAAP accounting and federal income tax accounting creating deferred income tax assets and liabilities were as follows: SCHEDULE OF ACCOUNTING CREATING DEFERRED INCOME TAX
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 (Restated) |
Deferred tax assets |  |  |  |  |  |  |  |
U.S. net operating loss carry forward |  | $ | 4,930 |  |  | $ | 4,048 |
Non-deductible reserves |  |  | 1,874 |  |  |  | 1,530 |
Tax credits |  |  | 4,272 |  |  |  | 4,300 |
Fixed assets |  |  | - |  |  |  | 29 |
Intangibles |  |  | 1,391 |  |  |  | 1,516 |
Valuation allowance |  |  | (12,378 | ) |  |  | (11,365 | )
Net deferred tax assets |  |  | 89 |  |  |  | 59 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Fixed assets |  |  | (89 | ) |  |  | (53 | )
Other |  |  | - |  |  |  | (6 | )
Net deferred tax liabilities |  |  | (89 | ) |  |  | (59 | )
Deferred asset, net |  | $ | - |  |  | $ | - |

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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 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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