7. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Provision for income taxes

Income tax (benefit) expense is comprised of the following:

	Year Ended December 31,
	2020			2019
Federal:
Current	$	–		$	–
Deferred		10			5
Total	$	10		$	5
State:
Current	$	13		$	(8	)
Deferred		(10	)		(5	)
Total	$	3		$	(13	)
Total income tax expense (benefit)	$	13		$	(8	)

Reconciliation of effective income tax rate

Income tax expense (benefit) differs from the amount computed by applying the U.S. statutory income tax rate to loss before income taxes for the reasons set forth below.

	Year Ended December 31,
	2020	2019
Income tax benefit at federal statutory rate	(21.00)%	(21.00)%
State taxes, net of federal benefit	0.01 %	(0.50)%
Valuation allowance	20.76 %	19.98 %
Research and development credits	0.21 %	0.79 %
Other permanent differences	0.24 %	0.44 %
Total effective rate	0.21 %	(0.29)%

Schedule of deferred taxes

The tax effects of the temporary differences and carry forwards are as follows:

	December 31,
	2020			2019
Deferred tax assets:
Net operating loss carryforwards	$	5,339		$	4,521
R&D and other credit carryforwards		650			663
Share-based compensation		774			757
Intangible amortization		6			11
Allowance for bad debt		18			2
Other		137			193
Total deferred tax assets	$	6,924		$	6,147
Less: valuation allowance		(6,637	)		(5,385	)
Net deferred tax assets	$	287		$	762
Deferred tax liabilities:
Depreciation on property and equipment	$	(287	)	$	(762	)
Total deferred tax liabilities	$	(287	)	$	(762	)
Net deferred tax position	$	–		$	–