INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

INCOME TAXES

Schedule of Components of Income Tax Expense (Benefit)

	Years Ended
	December 31,
	2019		2018
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	—	$	—
State, net of federal benefit		—		—
Valuation Allowance		—		—
Total current		—		—
Deferred:
Federal		(11,658)		(11,811)
State, net of federal benefit		(5,239)		(3,755)
Valuation Allowance		16,897		15,566
Total deferred		—		—
Total income tax provision (benefit)	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

	Years Ended
	December 31,
	2019				2018
	$		%		$		%
Federal income tax provision (benefit) at statutory rate	$	(11,742)	21.0	%	$	(11,686)	21.0	%
State tax expense net of federal tax benefit		(5,239)	9.4	%		(3,755)	6.8	%
Nondeductible expenses		84	(0.1)	%		58	(0.1)	%
Return-to-provision adjustments						(183)	0.3	%
Change in valuation allowance		16,897	(30.3)	%		15,566	(28.0)	%
Income tax provision (benefit)	$	—	0.0	%	$	—	0.0	%

Schedule of Deferred Tax Assets and Liabilities

	Years Ended
	December 31,
	2019		2018
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	177,012	$	165,531
Accruals		18,759		13,343
Total deferred tax assets	$	195,771	$	178,874
Valuation allowance		(195,771)		(178,874)
Net deferred tax assets	$	—	$	—