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INCOME TAXES (Tables)

12 Months Ended

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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-Topic 740
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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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