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Income Taxes - Components of Net Deferred Taxes (Detail) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Federal net operating loss carryforward $ 8,403,928 $ 6,569,874
State net operating loss carryforward 1,738,257 1,411,041
Capitalized section 174 R&D expenses 3,872,297 2,121,015
Reserve for credit losses 1,330,613 0
R&D credit 1,260,942 720,165
Accrued expenses 123,408 151,255
Capitalized legal fees for patents 1,235,488 177,405
Stock option compensation 566,396 341,038
Charitable contributions 65 65
Unrealized gain/loss 0 59,314
ROA asset 106 530
Depreciable assets 0 47,037
Total deferred tax assets 18,531,500 11,598,739
Deferred tax liabilities:    
Unrealized gain/loss (5,238) 0
Depreciable assets (127,474) 0
Deferred revenue/costs (14,202) 0
Total deferred tax liability (146,914) 0
Net deferred tax asset 18,384,586 11,598,739
Less: valuation allowance (18,384,586) (11,598,739)
Net deferred tax asset (after valuation allowance) $ 0 $ 0