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Schedule of Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Accrued liabilities | $ 98,141 |
Reserves and allowances | 765,004 | 166,050
Deferred compensation | 566,076 | 393,871
Research and development credits | 3,460,159 |
Lease liability | 85,899 |
UNICAP | 168,936 |
Total deferred tax assets | 5,144,215 | 559,921
Deferred tax liabilities: |  |
Property and equipment, net | (609,261) | (477,542)
Intangibles, net | (6,608,914) | (6,743,972)
Prepaids | (156,053) | (560,093)
Right of use asset | (91,873) |
Other comprehensive income | (96,101) |
Other |  | (6,758)
Total deferred tax liabilities | (7,562,202) | (7,788,365)
Net deferred tax (liabilities) | (2,417,987) | (7,228,444)
Less valuation allowance |  |
Net deferred tax (liabilities) | $ (2,417,987) | $ (7,228,444)

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