Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Domestic and Foreign Income (Loss) Before Income Taxes

Domestic and foreign income (loss) before income taxes consists of the following for the years ended December 31:

(in thousands)	2023			2022
Domestic	$	(20,233	)	$	(14,551	)
Foreign		32			35
Loss before income taxes	$	(20,201	)	$	(14,516	)

Components of Income Tax Expense

The components of income tax expense consist of the following for the years ended December 31:

(in thousands)	2023			2022
Current:
United States and state	$	—		$	—
Foreign, net		(8	)		(9	)
Deferred:
United States and state		—			—
Foreign		—			—
Total income tax expense	$	(8	)	$	(9	)

Actual Income Tax Expense Differs from Statutory Federal Income Tax Expense

Actual income tax expense differs from statutory federal income tax expense as follows for the years ended December 31:

(in thousands)	2023			2022
Statutory federal income tax benefit	$	4,242		$	3,048
State tax benefit, net of federal taxes		531			783
Foreign tax		(1	)		(1	)
Nondeductible/nontaxable items		(694	)		548
Other		(295	)		(41	)
Valuation allowance (increase) decrease		(3,791	)		(4,346	)
Total income tax expense	$	(8	)	$	(9	)

Deferred Taxes

Deferred taxes consist of the following as of December 31:

(in thousands)	2023			2022
Deferred tax assets:
Noncurrent:
Accrued leave	$	25		$	397
Stock based compensation		285			360
Net operating loss carryforward		48,818			45,405
Other		26			42
Intangibles		2,627			1,786
R&D credit carryforward		531			531
Total deferred tax assets		52,312			48,521
Less: valuation allowance		(52,312	)		(48,521	)
Total	$	—		$	—