INCOME TAXES (Tables).

9 Months Ended

Sep. 30, 2016

INCOME TAXES

Schedule of statutory rate reconciliation

	Three Months Ended						Nine Months Ended
	September 30						September 30
	2016			2015			2016			2015
Statutory federal tax benefit	$	17,000		$	(57,000	)	$	(38,000	)	$	(327,000	)
State income taxes (benefits)	8,000			(6,000		)	24,000			(32,000		)
Income tax credits	(20,000		)	(14,000		)	(60,000		)	(39,000		)
Return to provision true up	(22,000		)	5,000			(22,000		)	5,000
Foreign tax benefit	44,000			—			44,000			—
Other	(40,000		)	(4,000		)	(4,000		)	(4,000		)
Income tax benefit	$	(13,000	)	$	(76,000	)	$	(56,000	)	$	(397,000	)