XML 54 R41.htm IDEA: XBRL DOCUMENT v3.23.1
BUSINESS COMBINATION - Schedule of allocation of fair value of assets and liabilities acquired (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Mar. 10, 2022
Dec. 31, 2021
BUSINESS COMBINATION          
Goodwill $ 5,525,000 $ 5,223,000 $ 6,218,000    
Measurement period adjustment related to the estimate of acquired liabilities 277,000        
increase in other receivables 176,000        
In-process R&D measurement period adjustment 810,000        
In-process R&D deferred tax liabilities 4,787,000       $ 0
In-process R&D decrease in goodwill 607,000        
V C N          
BUSINESS COMBINATION          
Cash and cash equivalents       $ 837,000  
Receivables       1,889,000  
Property and equipment       216,000  
In-process research and development intangible asset       19,742,000  
Goodwill 5,700,000     5,696,000  
Deferred tax assets (liabilities), net       (3,209,000)  
Accounts payable       (522,000)  
Accrued expenses       (113,000)  
Accrued employee benefits       (90,000)  
Loan Payable-current       (67,000)  
Other long-term liabilities       (1,570,000)  
Total purchase consideration       $ 22,809,000  
Indefinite-lived in-process research and development intangible asset 19,700,000        
Net loss of V C N Operations 5,800,000        
Measurement period adjustment related to the estimate of acquired liabilities 277,000        
increase in other receivables 176,000        
In-process R&D measurement period adjustment 810,000        
In-process R&D deferred tax liabilities 202,000        
In-process R&D decrease in goodwill $ 1,061,000