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11. Income Taxes (Tables)
12 Months Ended
Jun. 30, 2020
Income Tax Disclosure [Abstract]  
Components of income tax benefit (provision)
    Current     Deferred     Total  
2020:                  
U.S. federal   $ 9,853     $     $ 9,853  
State and local     214       -       214  
    $ 10,067     $     $ 10,067  
2019:                        
U.S. federal   $ -     $ -     $ -  
State and local     (5,474     -       (5,474
    $ (5,474   $ -     $ (5,474
Effective income tax rate reconciliation
     2020      2019  
Expected tax benefit   $ 737,981      $ 183,655  
State taxes, net of federal tax benefit     127,620        30,705  
Valuation allowance     (840,027 )     (237,690
Incentive stock options     (22,546 )     (8,812 )
Other, net     7,039       26,668  
    $ 10,067     $ (5,474
Deferred tax assets and liabilities
    2020     2019  
Net deferred income tax assets (liabilities):            
Inventory capitalization for income tax purposes   $ 75,866     $ 86,197  
Inventory reserve     136,352       36,024  
Accrued employee benefit reserve     89,800       90,536  
Warranty reserve     57,682       54,076  
Interest expense limitation     206,117       126,916  
Allowance for doubtful accounts     53,472       29,292  
Property and equipment, principally due to differences in depreciation     (136,266 )     (151,146 )
Research and development credit carryover     599,409       609,391  
Other intangibles     (278,321 )     (205,549 )
Deferred gain on sale lease-back     501,791       527,340  
Operating loss carry forwards     2,403,886       1,666,684  
Valuation allowance     (3,709,788 )     (2,869,761 )
Total deferred income tax assets (liabilities)   $ -     $ -