INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of reconciliation of the statutory federal income tax

	2022		Rate		2021		Rate		2020		Rate
Federal tax benefit as statutory rates	$	(59,305)	(21.0)	%	$	(86,177)	(21.0)	%	$	(26,050)	(21.0)	%
Stock based compensation		731	0.2			(1,004)	(0.2)			192	0.2
Other permanent differences		77	—			60	—			32	—
Research and development credit		—	—			(68)	—			—	—
Other		(1,947)	(0.7)			—	—			—	—
State & local taxes		(672)	(0.1)			(3,234)	(0.8)			—	—
Change in valuation allowance		61,115	21.64			90,423	22.0			25,826	20.8
Total tax benefit	$	—	—	%	$	—	—	%	$	—	—	%

Schedule of deferred tax assets

	2022		2021
Deferred tax assets:
Share based compensation	$	2,831	$	2,288
Intangible and other assets		745		1,984
Fixed Assets		19,193		—

Capitalized research and development		13,292	—	136
Accruals		7,514		—
Net operating losses		135,948		113,999
Total deferred tax assets		179,523		118,407
Valuation allowance		(179,523)		(118,407)
Total deferred tax assets, net of valuation allowance	$	—	$	—