15. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The effective tax rate of our provision (benefit) for income taxes differs from the Federal statutory rate as follows:

	Year Ended December 31,
	2021	2020	2019
Statutory rate	21.0%	21.0%	21.0%
Non-deductible executive compensation	(8.2)%	0.0%	0.0)%
Share-based compensation	25.1%	0.0%	0.0)%
Net operating loss expiration	(16.2)%	(47.5)%	(14.7)%
Tax credits	1.4%	2.2%	2.8%
Change in valuation allowance	(23.1)%	24.3%	(9.1)%
Total	0.0%	0.0%	0.0%

Schedule of Deferred Tax Assets

Deferred tax assets are summarized as follows (in thousands):

		December 31,
		2021		2020
Deferred tax assets
Reserves	$	634	$	647
Net operating loss carryforwards		90,593		83,289
R&D credit carryforwards		8,984		8,836
Depreciation/amortization deferred		17,417		15,862
Operating lease liabilities		1,222		296
Other		6,701		5,676
Total deferred tax assets		125,551		114,606
Deferred tax liabilities
Operating lease right-of-use assets		(1,171)		(199)
Total deferred tax liabilites		(1,171)		(199)
Net valuation allowances		(124,380)		(114,407)
Deferred tax assets	$	-	$	-