Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following (in thousands):

	Year Ended December 31,
	2022			2021
Deferred:
Federal	$	(1,990	)	$	(1,723	)
State and local		(93	)		1
		(2,083	)		(1,722	)
Valuation allowance		2,083			1,722
	$	—		$	—

Schedule of Reconciliation of Federal Income Tax Rate

The provision for income taxes varies from the amount determined by applying the U.S. federal statutory rate to income before income taxes as a result of the following:

	Year Ended December 31,
	2022			2021
U.S. statutory income tax rate		21.0	%		21.0	%
State and local taxes, net of federal tax benefit		1.1	%		1.4	%
Stock compensation permanent differences between book and tax		(7.1	)%		(10.1	)%
Other permanent differences between book and tax		(3.0	)%		5.3	%
State rate adjustments		(0.6	)%		(1.5	)%
Valuation allowance		(11.4	)%		(16.1	)%
Effective income tax rate		—	%		—	%

Schedule of Components of Deferred Tax Asset

The components of the deferred tax asset are as follows (in thousands): 

	Year Ended December 31,
	2022			2021
Current accruals	$	859		$	1,068
Operating lease liabilities		1,360			1,422
Deferred revenue		96			146
Depreciation and amortization		2,007			522
Deferred compensation		1,525			1,111
Net operating loss carryovers		27,629			27,219
Deferred tax assets		33,476			31,488
Valuation allowance		(32,184	)		(30,101	)
Net deferred tax assets before deferred tax liabilities		1,292			1,387
Operating lease right-of-use assets		(1,249	)		(1,334	)
Capitalized compensation costs		(43	)		(53	)
Net deferred tax assets	$	-		$	-