INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes as of September 30, 2021 and December 31, 2020 are as follows in thousands:

	September 30, 2021			December 31, 2020
Deferred tax assets:
Stock-based compensation	$	1,164		$	1,164
Assets		5,887			6,227
Liability accruals		316			173
R&D Credit		4,784			4,760
Capital Loss		528			528
Deferred state tax		(2,200	)		(2,086	)
Net operating loss carry forward		57,154			56,090
Total gross deferred tax assets		67,633			66,856
Less - valuation allowance		(67,633	)		(66,856	)
Net deferred tax assets	$	-		$	-