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INCOME TAXES (Details 1) - USD ($) | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets |  |
Federal net operating loss | $ 26,562,715 | $ 24,353,504
Federal research and development tax credit carryforwards | 5,439,062 | 4,947,879
State net operating losses and tax credit carryforwards | 1,589,926 | 1,589,927
Capitalized research and development expenses | 5,959,275 | 5,772,165
Stock-based compensation expense | 1,565,130 | 1,445,078
Depreciable assets | 0 | 166,793
Other | 103,189 | 121,680
Total deferred tax assets | 41,219,297 | 38,397,026
Deferred tax liabilities |  |
Depreciable assets | (89,129) | 0
Total deferred tax liabilities | (89,129) | 0
Net deferred tax assets | 41,130,168 | 38,397,026
Less- valuation allowance | (41,130,168) | (38,397,026)
Total deferred tax assets | $ 0 | $ 0

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