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INCOME TAXES (Details - Reconciliation)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Federal taxes at U.S statutory rate 21.00% 21.00%
Stock-based compensation 10.80% 4.00%
IRC Section 162(m) limitation 2.90% (7.40%)
Tax credits (10.70%) 4.10%
Other permanent differences 1.40% (0.30%)
State taxes 2.60% 0.70%
Change in state rate (1.40%) (1.80%)
Return-to-provision adjustments (1.10%) 7.50%
Change in valuation allowance (6.10%) (2.30%)
Change in carryovers and tax attributes (9.90%) (25.90%)
Effective tax rate 9.50% (0.40%)