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INCOME TAXES - Summary of Effects of Temporary Differences that Give Rise to Significant Portions of the Deferred Tax Assets (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Deferred Tax Assets    
Net Operating Loss Carryforward $ 30,072,000  
Stock Compensation 5,642,000  
Capitalized R&E 4,818,000  
Research and Development 733,000  
Operating Lease Liability 1,611,000  
Deferred Tax Assets 42,876,000  
Less: Valuation Allowance (41,413,000)  
Total Deferred Tax Assets 1,463,000  
Deferred Tax Liabilities    
Fixed Assets (304,000)  
Right-of-Use Assets (1,159,000)  
Total Deferred Tax Liabilities $ (1,463,000)  
Previously reported    
Deferred Tax Assets    
Net Operating Loss Carryforward   $ 29,087,000
Stock Compensation   5,599,000
Accrued Expenses   510,000
License Agreement   127,000
Research and Development   733,000
Charitable Contributions   8,000
Operating Lease Liability   2,514,000
Deferred Tax Assets   38,578,000
Less: Valuation Allowance   (36,401,000)
Total Deferred Tax Assets   2,177,000
Deferred Tax Liabilities    
Fixed Assets   (94,000)
Right-of-Use Assets   (2,083,000)
Total Deferred Tax Liabilities   $ (2,177,000)