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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION FOR INCOME TAXES EXPENSES | Income tax expense is comprised of the following: SCHEDULE OF PROVISION FOR INCOME TAXES EXPENSES
|  | 2023 |  |  | 2022 |
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |
Current Tax |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | (25,000 | ) |  |  | 37,000 |
Total |  | $ | (25,000 | ) |  | $ | 37,000 |
Deferred Tax |  |  |  |  |  |  |  |
Federal |  | $ | (1,226,000 | ) |  | $ | (1,545,000 | )
State |  |  | (43,000 | ) |  |  | 653,000 |
Foreign |  | $ | 2,000 |  |  |  | (1,000 | )
Total |  | $ | (1,267,000 | ) |  | $ | (893,000 | )
Less: Valuation Allowance |  |  | 1,267,000 |  |  |  | 893,000 |
Total Tax |  | $ | (25,000 | ) |  | $ | 37,000 |
SCHEDULE OF RECONCILIATION OF STATUTORY U.S. FEDERAL RATE | SCHEDULE OF RECONCILIATION OF STATUTORY U.S. FEDERAL RATE
|  | 2023 |  |  | 2022 |
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |
Federal income tax benefit at statutory rate |  |  | 21.00 | % |  |  | 21.00 | %
State income taxes, net of federal benefit |  |  | 1.13 | % |  |  | -12.06 | %
Foreign rate differential |  |  | -0.10 | % |  |  | -0.03 | %
Permanent Items |  |  | -0.63 | % |  |  | -0.61 | %
Change in valuation allowance |  |  | -33.54 | % |  |  | -16.61 | %
Return to provision adjustments |  |  | 12.20 | % |  |  | 7.54 | %
Forfeited options |  |  | 0.00 | % |  |  | 0.00 | %
Other |  |  | -0.01 | % |  |  | 0.09 | %
Effective tax rate |  |  | 0.06 | % |  |  | -0.68 | %
SCHEDULE OF INCOME BEFORE TAXES ON DOMESTIC AND FOREIGN | SCHEDULE OF INCOME BEFORE TAXES ON DOMESTIC AND FOREIGN
|  | 2023 |  |  | 2022 |
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |
Domestic |  | $ | 3,785,000 |  |  | $ | 5,557,000 |
Foreign |  |  | (103,000 | ) |  |  | (144,000 | )
Loss before taxes |  | $ | 3,682,000 |  |  | $ | 5,413,000 |
SCHEDULE OF DEFERRED TAX ASSETS | SCHEDULE OF DEFERRED TAX ASSETS
|  | 2023 |  |  | 2022 |
|  | Year ended December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forward |  | $ | 8,486,000 |  |  | $ | 7,306,000 |
Arbitration accrual |  |  | 414,000 |  |  |  | 414,000 |
Stock compensation and other |  |  | 570,000 |  |  |  | 483,000 |
Deferred tax assets before valuation allowance |  |  | 9,470,000 |  |  |  | 8,203,000 |
Valuation allowance |  |  | (9,470,000 | ) |  |  | (8,203,000 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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