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FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2023
Fair Values Of Financial Instruments |
SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS | Assets and liabilities measured at fair value are summarized below: SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
|  | Total Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring items as of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities, available for sale |  | $ | 9,857,087 |  |  | $ | 9,857,087 |  |  | $ | – |  |  | $ | – |
Recurring items as of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities and U.S. treasury obligations, available for sale |  | $ | 21,254,485 |  |  | $ | 21,254,485 |  |  | $ | – |  |  | $ | – |
Non-recurring items as of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In-process R&D |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | – |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring items as of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Earn-out milestone liability |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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