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INCOME TAXES - Income Tax Reconciliation (Details)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Income Tax Disclosure [Abstract]      
U. S. Federal tax benefit at statutory rate 21.00% 21.00% 21.00%
State income taxes, net of federal benefit 3.00% 3.20% 2.60%
Non-deductible expenses and other 0.30% (0.10%) (0.90%)
Non-deductible warrant expenses 0.00% 0.40% (1.60%)
Loss on convertible note exchange (2.00%) 0.00% 0.00%
Share-based compensation 0.30% (0.40%) 0.40%
Deduction limitation on executive compensation (1.80%) 0.00% 0.00%
Change in valuation allowance, net (21.00%) (25.20%) (22.60%)
Research and development credits 0.10% 1.00% 0.90%
Effective tax rate (0.10%) (0.10%) (0.20%)