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INCOME TAXES - Significant components of the Company's deferred tax assets and liabilities (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Operating loss carryforwards $ 10,164,000 $ 7,775,000
Research and development tax credit 1,095,000 850,000
Other 542,000 325,000
Total deferred tax assets 11,801,000 8,950,000
Deferred tax liability:    
Other (50,400)  
Intangibles (357,600) (300,000)
Total deferred tax liabilities (408,000) (300,000)
Net deferred tax assets before valuation allowance 11,393,000 8,650,000
Valuation allowance $ (11,393,000) $ (8,650,000)