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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Tax Taxes and Current Tax (Benefit) Expense | The loss before income taxes and the related tax (benefit) expense is as follows:
| Year ended December 31,
(in thousands) | 2023 |  | 2022
Income (loss) before income taxes: |  |  |
Domestic | $ | (28,459) |  |  | $ | (23,472) |
Foreign | 7 |  |  | 279 |
Total loss before taxes | $ | (28,452) |  |  | $ | (23,193) |
Current taxes: |  |  |
Federal | $ | (123) |  |  | $ | — |
State | 2 |  |  | 13 |
Foreign | 121 |  |  | — |
Total current taxes | $ | — |  |  | $ | 13 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income taxes at the U.S. federal statutory rate to the provision for income taxes is as follows:
|  | Year ended December 31,
|  | 2023 |  | 2022
Federal income tax provision at statutory rate |  | 21.00 | % |  | 21.00 | %
State income tax provision, net of federal benefit |  | (0.01) | % |  | (0.04) | %
Permanent differences |  | (0.57) | % |  | (1.52) | %
Change in valuation allowances |  | (20.42) | % |  | (19.49) | %
Other |  | — | % |  | — | %
Effective income tax rate |  | — | % |  | (0.05) | %
Schedule of Deferred Tax Assets and Liabilities | The significant components of the Company's deferred tax assets and liabilities are as follows:
| December 31,
(in thousands) | 2023 |  | 2022
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 72,508 |  |  | $ | 72,903 |
Tax credit carryforwards | 6,851 |  |  | 7,794 |
Section 174 expenses | 7,775 |  |  | 3,529 |
Share-based compensation | 1,988 |  |  | 2,061 |
Accrued expenses and other | 651 |  |  | 586 |
Total gross deferred tax assets | 89,773 |  |  | 86,873 |
Less - valuation allowance | (89,773) |  |  | (86,873) |
Total deferred tax assets, net of valuation allowance | $ | — |  |  | $ | — |
Deferred tax liabilities: |  |  |
Other | — |  |  | — |
Right of use assets | — |  |  | — |
Total gross deferred tax liabilities | — |  |  | — |
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits Roll Forward | The following table summarizes the activity of the Company's unrecognized tax benefits (in thousands):
Balance at January 1, 2022 | $ | 2,799 |
Additions for prior year positions | — |
Additions for current year positions | 55 |
Reductions related to expiration of statute of limitations | — |
Balance at December 31, 2022 | $ | 2,854 |
Additions for prior year positions | 19 |
Additions for current year positions | 105 |
Reductions related to expiration of statute of limitations | (520) |
Balance at December 31, 2023 | $ | 2,458 |

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