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15. INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2020
Income Tax Disclosure [Abstract]  
Provision for (benefit from) income taxes
    Year Ended December 31,  
    2020     2019  
Current tax benefit   $ -     $ -  
Deferred tax benefit     3,158,000       1,800,000  
Change in valuation allowance     (3,158,000 )     (1,800,000 )
Income tax benefit (provision)   $ -     $ -  
Reconciliation of the provision for income taxes
    Year Ended December 31,  
    2020     2019  
Income taxes benefit computed at federal statutory rate   $ 2,642,000     $ 1,748,000  
State income taxes, net of federal effect     216,000       114,000  
Permanent differences and other     300,000       (62,000 )
Change in valuation allowance     (3,158,000 )     (1,800,000 )
Income tax benefit (provision)   $ -     $ -  
Deferred tax assets and liabilities
    December 31,  
    2020     2019  
Deferred tax assets:            
Net operating losses   $ 5,444,000     $ 2,430,000  
Research tax credits     45,000       26,000  
Stock compensation     542,000       239,000  
Accruals and other     169,000       9,000  
      6,200,000       2,704,000  
Deferred tax liabilities:                
Depreciation and other     396,000       58,000  
      396,000       58,000  
Net deferred tax assets     5,804,000       2,646,000  
Less valuation allowance     (5,804,000 )     (2,646,000 )
Net deferred taxes after valuation allowance   $ -     $ -