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Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Accrued liabilities | $ 58,158 | $ 98,141
Reserves and allowances | 734,631 | 765,004
Deferred compensation | 620,551 | 566,076
Section 174 costs | 7,337,629 | 3,460,159
Lease liability | 742,131 | 85,899
UNICAP | 43,943 | 168,936
Net operating loss carryforwards | 4,040,601 |
Research and development credits | 1,688,255 |
Total gross deferred tax assets | 15,265,899 | 5,144,215
Less valuation allowance | (6,938,829) |
Total deferred tax assets | 8,327,070 | 5,144,215
Deferred tax liabilities: |  |
Property and equipment, net | (672,416) | (609,261)
Intangibles, net | (6,552,255) | (6,608,914)
Prepaids | (329,768) | (156,053)
Right of use asset | (736,226) | (91,873)
Other comprehensive income | (36,405) | (96,101)
Other |  |
Total deferred tax liabilities | (8,327,070) | (7,562,202)
Net deferred tax liability |  | $ (2,417,987)

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