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SCHEDULE OF RECONCILIATIONS OF STATUTORY INCOME TAX RATE (Details) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021
Income Tax Disclosure [Abstract] |  |
Statutory federal income tax rate | 21.00% | 21.00%
State taxes, net of federal tax benefit | 5.46% | 6.63%
Non-deductible expenses | (1.36%) | (1.19%)
NOL expiration | (12.96%) | (2.71%)
Tax credit | 2.42% | 0.86%
Goodwill impairment | (4.50%) | 0.00%
Foreign rate differential | 0.50% | 0.00%
Change in FV of warrant liability | 0.89% | 5.54%
True-up | 1.47% | (2.72%)
Change in valuation allowance | (11.68%) | (27.44%)
Income taxes provision (benefit) | 1.24% | (0.03%)

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