INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income tax expense

	Year Ended December 31,
	2023		2022
Federal:
Current	$	–	$	–
Deferred		–		–
Total		–		–
State:
Current		5		–
Deferred		–		–
Total		5		–
Total income tax expense (benefit)	$	5	$	–

Schedule of income tax expense (benefit)

	Year Ended December 31,
	2023		2022
Income tax benefit at federal statutory rate		(21.00)%		(21.00)%
State tax expense (benefit), net of federal benefit		0.23 %		(0.01)%
Valuation allowance		20.49 %		21.10 %
Research and development credits		0.45 %		0.04 %
Other permanent differences		0.17 %		(0.14)%
Total effective rate		0.34 %		0.00 %

Schedule of deferred income taxes

	December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	6,090		$	5,748
Research and development and other credit carryforwards		630			637
Share-based compensation		816			803
Intangible amortization		(12	)		–
Right-of-use operating lease liabilities		1,389			1,550
Other		(5	)		(12	)
Total deferred tax assets		8,908			8,726
Less: valuation allowance		(7,546	)		(7,235	)
Net deferred tax assets	$	1,362		$	1,491
Deferred tax liabilities:
Depreciation on property and equipment	$	(132	)	$	(113	)
Right-of-use operating lease assets		(1,230	)		(1,378	)
Total deferred tax liabilities	$	(1,362	)	$	(1,491	)
Net deferred tax position	$	–		$	–