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Note 12 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Inventories $ 176,022 $ 221,441
Bad debts 23,197 5,757
Accrued liabilities 527,320 677,728
Prepaid expense (103,037) (136,419)
Depreciation and amortization (2,464,503) (3,111,224)
Capitalized Costs 496,897 629,085
Research and development and other credit carryforwards 1,067,816 443,689
Right of use lease accounting (149,876) (80,376)
Directors stock option plan 203,914 180,761
Total deferred tax liability (222,250) (1,169,558)
Valuation allowance (33,000) (39,000)
Reserve for uncertain tax positions (55,000) (176,000)
Total reserves & allowances (88,000) (215,000)
Net deferred tax liability, net of reserves $ (310,250) $ (1,384,558)