INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2017

INCOME TAXES

Schedule of federal statutory rate and reported income taxes

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Statutory federal tax provision (benefit)	$	38,000		$	17,000		$	(43,000	)	$	(38,000	)
State income tax expense (benefit)	9,500			8,000			9,000			24,000
Income tax credits	(25,000		)	(20,000		)	(75,000		)	(60,000		)
Change in uncertain tax positions	2,500			—			7,500			—
Return to provision true up	74,000			(22,000		)	74,000			(22,000		)
Foreign tax benefit	(42,500		)	44,000			(124,500		)	44,000
Other	12,843			(40,000		)	10,939			(4,000		)
Income tax benefit	$	69,343		$	(13,000	)	$	(141,061	)	$	(56,000	)