INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of income tax expense benefit

	2022		2021
Current expense:
Federal	$	39	$	-
State		3		-
Total current expense		42		-
Deferred expense:
Federal		-		-
State		-		-
Total deferred expense		-		-
Total income tax expense	$	42	$	-

Schedule of deferred income tax, net

	2022			2021
Deferred income tax assets:
Net operating loss carryforward	$	7,581		$	6,862
Change in fair value of convertible promissory notes		1,358			2,517
Noncash compensation		1,181			899
Deferred revenue		114			142
Reserves and accruals		98			74
Lease liability		3			89
Other intangibles		(423	)		195
Inventory reserve		124			31
Stock - based compensation		94			79
Allowance for doubtful accounts		-			22
Section 174 R&D Expenses		116			135
Total deferred tax assets		10,246			11,045
Deferred income tax liabilities
State income taxes		-			-
ROU assets		-			(83	)
Prepaid expenses and other assets		(172	)		(43	)
Depreciation and amortization		(19	)		(48	)
Valuation allowance		(10,055	)		(10,871	)
Total deferred tax liabilities		(10,196	)		(11,045	)
Deferred income tax, net	$	-		$	-