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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION | The components of the income tax provision for the years ended December 31, 2021 and 2020 include the following: SCHEDULE OF INCOME TAX PROVISION
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Current income tax expense (benefit) |  | $ | - |  |  | $ | (42 | )
Deferred income taxes |  |  | - |  |  |  | - |
Income tax expenses (benefit) |  | $ | - |  |  | $ | (42 | )
SCHEDULE OF EFFECTIVE INCOME TAX | SCHEDULE OF EFFECTIVE INCOME TAX
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Income tax benefit at federal statutory rate |  | $ | (372 | ) |  | $ | (1,361 | )
State income tax benefit, net of federal impact |  |  | (25 | ) |  |  | (35 | )
Change in state tax rate, net of federal benefit |  |  | (1 | ) |  |  | (32 | )
Change in value of warrant |  |  | (16 | ) |  |  | 5 |
Percentage depletion carryover |  |  | (50 | ) |  |  | (3 | )
Prior year true up |  |  | (14 | ) |  |  | 154 |
Other |  |  | 2 |  |  |  | (53 | )
Increase in valuation allowance |  |  | 476 |  |  |  | 1,283 |
Income tax expense (benefit) |  | $ | - |  |  | $ | (42 | )
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The components of deferred tax assets and liabilities as of December 31, 2021 and 2020 are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryover (1) |  | $ | 6,295 |  |  | $ | 5,154 |
Property and equipment |  |  | 3,115 |  |  |  | 3,939 |
Percentage depletion and contribution carryovers (1) |  |  | 1,947 |  |  |  | 1,855 |
Alternative minimum tax credit carryover (1) |  |  | - |  |  |  | - |
Equity method investment and other |  |  | 225 |  |  |  | 246 |
Deferred compensation liability |  |  | 9 |  |  |  | 7 |
Asset retirement obligations |  |  | 327 |  |  |  | 315 |
Stock-based compensation |  |  | 190 |  |  |  | 115 |
Lease obligations |  |  | 30 |  |  |  | 32 |
Total deferred tax assets |  |  | 12,138 |  |  |  | 11,663 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Lease assets |  |  | (27 | ) |  |  | (28 | )
Total deferred tax liabilities |  |  | (27 | ) |  |  | (28 | )
Net deferred tax assets |  |  | 12,111 |  |  |  | 11,635 |
Less valuation allowance |  |  | (12,111 | ) |  |  | (11,635 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |
| (1) | In December 2017, the Company paid down debt through the issuance of common stock. This issuance represented a 49.3% ownership change in the Company. This change in ownership, combined with other equity events, triggered loss limitations under Internal Revenue Code (“I.R.C.”) Section 382. As a result, the Company wrote off $29.8 million of gross deferred tax assets in 2017, and an additional $2.4 million in gross deferred tax assets in 2018. Since the Company has maintained a valuation allowance against these tax assets there is no impact to the consolidated statement of operations in either year.

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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