Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Income (Loss) from Continuing Operations before Income Tax, Domestic and Foreign

(loss) from continuing operations consists of the following:



	For the Year Ended December 31,
	2018			2017
US operations	$	(3,345,925	)	$	(9,315,082	)
Foreign operations	(361,522		)	(527,590		)
	$	(3,707,447	)	$	(9,842,672	)

Schedule of Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) were comprised of the following as of the periods presented below:



	As of December 31,
	2018			2017
Deferred tax assets:
Operating loss carryforwards	$	35,706,000		$	34,427,000
Accrued expenses	5,953,000			5,969,000
Tax credit carryforwards	3,951,000			3,864,000
Intellectual property	3,996,000			3,878,000
Equipment	110,000			150,000
Total deferred tax assets	49,716,000			48,288,000
Deferred tax liabilities:	—			—
Net deferred tax asset	49,716,000			48,288,000
Valuation allowance	(49,716,000		)	(48,288,000		)
	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate of 21% for the year ended December 31, 2018 and 34% for the year ended December 31, 2017, to the pretax loss from continuing operations as a result of the following differences:



	For the Year Ended December 31,
	2018			2017
Tax at the U.S. statutory rate	$	(779,000	)	$	(3,347,000	)
Change in value of warrant liability	(202,000		)	1,505,000
Valuation allowance	981,000			1,841,000
Other	—			1,000
	$	—		$	—

Summary of Unrecognized Tax Benefits and the Associated Interest and Penalties

The following presents a roll-forward of the unrecognized tax benefits and the associated interest and penalties:



	Unrecognized Tax Benefits		Interest and Penalties
Balance at January 1, 2017	$	482,000	$	—
Deferred tax position	11,000		—
Balance at December 31, 2017	493,000		—
Deferred tax position	11,000		—
Balance at December 31, 2018	$	504,000	$	—