Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Loss before provision for income taxes was attributed to the following jurisdictions for the years ended December 31, 2018 and 2017:  

	Years Ended December 31,
	2018			2017
	(000’s)
United States	$	(9,233	)	$	(7,894	)
Foreign		(303	)		—
	$	(9,536	)	$	(7,894	)

Schedule of Components of Provision For Income Taxes

The provision for income taxes consists of the following for the years ended December 31, 2018 and 2017:

	Years Ended December 31,
	2018			2017
	(000’s)
Current:
Federal	$	—		$	—
State		20			5
Foreign		—			—
Total current expense		20			5
Deferred:
Federal		1,167			5,941
State		399			(320	)
Foreign		60			—
Change in valuation allowance		(1,626	)		(5,621	)
Total deferred expense		—			—
Total provision for income taxes	$	20		$	5

Schedule of Deferred Tax Assets

Significant components of the Company’s deferred tax assets as of December 31, 2018 and 2017 are shown below:

	December 31,
	2018			2017
		(000’s)
Deferred tax assets:
Net operating loss carryforward	$	16,272		$	15,307
Research credits		167			100
Expenses recognized for granting of options and warrants		2,566			2,014
Accrued expenses and reserves		83			41
Valuation allowance		(19,088	)		(17,462	)
	$	—		$	—

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes differs from that computed using the federal statutory rate applied to loss before provision for income taxes as follows:

	December 31,
	2018			2017
	(000’s)
Computed tax benefit at federal statutory rate	$	(2,002	)	$	(2,684	)
State tax, net of federal benefit		(348	)		(277	)
Stock compensation		472			503
Warrant inducement and repricing costs		189			—
Permanent items and other		82			56
Tax Cuts and Jobs Act		-			8,032
Valuation allowance		1,627			(5,625	)
	$	20		$	5

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns

A reconciliation of the beginning and ending amounts of unrecognized tax positions are as follows (in thousands):

	Federal					State
	December 31,					December 31,
	2018			2017		2018			2017
Unrecognized tax positions, beginning of period	$	13		$	-	$	11		$	-
Gross increase – current period tax positions		15			7		12			7
Gross decrease – prior period tax positions		(2	)		-		-			-
Gross increase – prior period tax positions		-			6		(1	)		4
Expiration of statute of limitations		-			-		-			-
Unrecognized tax positions, end of period	$	26		$	13	$	22		$	11