INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Provision for income taxes

	Year Ended December 31,
	2022		2021
Federal:
Current	$	–	$	92
Deferred		–		20
Total		–		112
State:
Current		–		20
Deferred		–		(20	)
Total		–		–
Total income tax expense	$	–	$	112

Reconciliation of effective income tax rate

	Year Ended December 31,
	2022		2021
Income tax expense (benefit) at federal statutory rate		(21.00)%		21.00%
State tax (benefit) expense, net of federal benefit		(0.01)%		(0.16)%
Valuation allowance		21.10%		(0.38)%
Research and development credits		0.04%		0.48%
Other permanent differences		(0.14)%		0.25%
PPP loan forgiveness		0.00%		(19.13)%
Foreign withholding taxes		0.00%		2.97%
Other, net		0.00%		(0.45)%
Total effective rate		0.01%		4.58%

Schedule of deferred taxes

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	5,748		$	5,191
R&D and other credit carryforwards		637			638
Share-based compensation		803			784
Intangible amortization		–			1
Allowance for bad debt		–			115
Right-of-use operating asset		172			–
Other		(12	)		51
Total deferred tax assets		7,348			6,780
Less: valuation allowance		(7,235	)		(6,628	)
Net deferred tax assets	$	113		$	152
Deferred tax liabilities:
Depreciation on property and equipment	$	(113	)	$	(152	)
Total deferred tax liabilities		(113	)		(152	)
Net deferred tax position	$	–		$	–