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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT) | The components of income tax provision (benefit) for the years ended December 31, 2023, and 2022 are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)
|  | 2023 |  |  | 2022 |
Current taxes: |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Total current taxes |  |  | — |  |  |  | — |
Deferred tax provision (benefit) |  |  | — |  |  |  | — |
Income tax provision (benefit) |  | $ | — |  |  | $ | — |
SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT | A reconciliation of the income tax (provision) benefit at the statutory rate of 21% for the years ended December 31, 2023, and 2022 to the Company’s effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT
|  | 2023 |  |  | 2022 |
U.S. Statutory tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State taxes, net of Federal benefit |  |  | 6.0 | % |  |  | 6.0 | %
Stock based compensation |  |  | 4.3 | % |  |  | (1.5 | )%
Change in valuation reserve on deferred tax assets |  |  | (28.8 | )% |  |  | (91.2 | )%
Termination of warrant derivative liabilities |  |  | — | % |  |  | 57.0 | %
Contingent consideration for acquisition |  |  | (3.0 | )% |  |  | 4.1 | %
Extinguishment of convertible debt |  |  | 3.2 | % |  |  | — | %
Other, net |  |  | (2.7 | )% |  |  | 4.6 | %
Income tax (provision) benefit |  |  | — | % |  |  | — | %
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES) | Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2023 and 2022 are as follows: SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES)
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock-based compensation |  | $ | 305,000 |  |  | $ | 510,000 |
Start-up costs |  |  | 110,000 |  |  |  | 110,000 |
Inventory reserves |  |  | 1,120,000 |  |  |  | 1,355,000 |
Uniform capitalization of inventory costs |  |  | 115,000 |  |  |  | 70,000 |
Allowance for doubtful accounts receivable |  |  | 50,000 |  |  |  | 40,000 |
Property, plant and equipment depreciation |  |  | 230,000 |  |  |  | 290,000 |
Deferred revenue |  |  | 2,535,000 |  |  |  | 1,965,000 |
Accrued litigation reserve |  |  | 500,000 |  |  |  | 60,000 |
Accrued expenses |  |  | 35,000 |  |  |  | 50,000 |
Net operating loss carryforward |  |  | 35,365,000 |  |  |  | 27,940,000 |
Research and development tax credit carryforward |  |  | 1,795,000 |  |  |  | 1,795,000 |
State jobs credit carryforward |  |  | 230,000 |  |  |  | 230,000 |
Charitable contributions carryforward |  |  | 95,000 |  |  |  | 95,000 |
Total deferred tax assets |  |  | 42,485,000 |  |  |  | 34,510,000 |
Valuation reserve |  |  | (41,610,000 | ) |  |  | (34,200,000 | )
Total deferred tax assets |  |  | 875,000 |  |  |  | 310,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Warrant derivative liabilities |  |  | (455,000 | ) |  |  | — |
Intangible assets |  |  | (265,000 | ) |  |  | (165,000 |
Domestic international sales company |  |  | (155,000 | ) |  |  | (145,000 | )
Total deferred tax liabilities |  |  | (875,000 | ) |  |  | (310,000 | )
Net deferred tax assets (liability) |  | $ | — |  |  | $ | — |

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