XML 42 R25.htm IDEA: XBRL DOCUMENT v3.24.1

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Deferred Tax Assets

Schedule of Components of Deferred Tax Assets 

		2023				2022
		December 31,
		2023				2022
Research credits		$	612,000			$	574,000
Capitalized research and development			844,000				—
Stock-based compensation			1,631,000				2,137,000
Net operating loss carryforwards			8,601,000				8,135,000
Total deferred tax assets			11,688,000				10,846,000
Valuation allowance			(11,688,000	)			(10,846,000	)
Net deferred tax assets		$	—			$	—

Schedule of Effective Income Tax Rate

Schedule of Effective Income Tax Rate  

		2023				2022
		Years Ended December 31,
		2023				2022
U. S. federal statutory tax rate			(21.0	)%			(21.0	)%
State income taxes, net of federal tax benefit			(6.0	)%			(6.0	)%
Expirations related to stock-based compensation			10.4	%			1.7	%
Adjustment to deferred tax asset			(0.8	)%			(1.5	)%
Change in valuation allowance			17.4	%			26.8	%
Effective tax rate			0.0	%			0.0	%

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration