INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of temporary differences that give rise to deferred tax assets and deferred tax liabilities are as follows as of December 31,

In thousands
Deferred tax assets	2022			2021
Reserves and deferred revenue	$	411		$	182
163(j) Limitation		2,260			1,682
Foreign deferred tax assets		135			165
Net operating loss		8,353			7,164
Total gross deferred tax assets		11,158			9,193
Less: Valuation Allowance		(10,890	)		(8,720	)
Net deferred tax assets		269			473
Deferred tax liabilities
Amortization of intangible assets and depreciation		(134	)		(308	)
Total deferred tax liabilities		(134	)		(308	)
Net deferred tax assets	$	135		$	165

SCHEDULE OF DEFERRED TAX ASSETS AND VALUATION ALLOWANCES

Components of net deferred tax assets, including a valuation allowance, are as follows as of December 31:

	2022			2021
Deferred tax assets	$	11,025		$	8,885
Valuation allowance		(10,890	)		(8,720	)
Total deferred tax assets	$	135		$	165

SCHEDULE OF RECONCILIATION OF STATUTORY RATE AND EFFECTIVE TAX RATE

The reconciliation between statutory rate and effective rate is as follows as of December 31,:

	2022			2021
Federal statutory tax rate		21.00	%		21.0	%
State taxes		(0.07	)%		(0.03	)%
Foreign income taxes		(4.45	)%		(6.38	)%
Change in valuation allowance		(16.13	)%		(15.24	)%
Return to provision adjustments		(.03	)%		.079	%
Other		(.76	)%		(1.37	)%
Effective tax rate		(.44	)%		(1.23	)%