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INCOME TAXES (Details - Reconciliation)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Federal taxes at U.S. statutory rate 21.00% 21.00%
Stock-based compensation 4.90% 10.80%
IRC Section 162(m) limitation 4.40% 2.90%
Tax credits (9.20%) (10.70%)
Other permanent differences 0.80% 1.40%
State taxes 2.50% 2.60%
Change in state rate (0.10%) (1.40%)
Foreign taxes (0.50%) 0.00%
Return-to-provision adjustments (5.90%) (1.10%)
Valuation allowance release (194.10%) 0.00%
Change in valuation allowance 0.50% (6.10%)
Change in carryovers and tax attributes 2.50% (9.90%)
Effective tax rate (173.20%) 9.50%