INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Deferred tax assets and liabilities

	As of December 31,
	2020			2019
Deferred tax assets:
Bad Debt	$	82		$	133
Inventory		39			9
Accrued Expenses		16			-
Lease liability		294			385
Stock compensation		201			349
Transaction costs		-			808
Net operation loss		1,577			698
Contribution		1			-
Derivatives		287			268
Total deferred income tax assets		2,496			2,650
Deferred income tax liabilities:
ROU assets		(292	)		(384	)
Fixed assets		(67	)		(20	)
Other		5
Total deferred income tax liabilities		(354	)		(404	)
Net deferred income tax assets		2,142			2,246
Valuation allowance		(2,142	)		(2,246	)
Deferred tax asset, net of allowance	$	(0	)	$	(0	)

Income tax rate reconciliation

	Year ended December 31, 2020			Year ended December 31, 2019
Statutory federal income tax rate		21.0	%		21.0	%
Non-taxable Income		(2.5	)%		15.1	%
State taxes, net of federal tax benefit		4.7	%		20.6	%
Stock compensation		(3.5	)%		-	%
Non-deductible expenses		(0.0	)%		(1.3	)%
Derivatives		(0.7	)%		27.2	%
Return to provisoin adjustment		(19.8	)%		-	%
Change in valuation allowance		0.8	%		(81.3	)%
Income taxes provision (benefit)		-	%		1.4	%

Income tax provision (benefit)

	As of December 31,
	2020			2019
Current
US Federal	$	-		$	-
US State		-			-
Total current provision		-			-
Deferred
US Federal		(399	)		1,331
US State		341			443
Total deferred benefit		(59	)		1,774
Change in valuation allowance		59			(1,745	)
Total provision for income taxes	$	0		$	29