7. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes Tables

Deferred tax assets

	2013			2012
Deferred tax assets:
Net operating loss carryforward	$	5,514,100		$	5,501,500
Accrued vacation and commissions		334,200			312,200
Fixed assets		46,400			48,100
Allowance for doubtful accounts		-			100
AMT tax credit carryforward		3,600			6,600
Other		8,500			9,700
Subtotal		5,906,800			5,878,200
Valuation allowance		(5,906,800	)		(5,878,200	)
Total	$	-		$	-

Provision for income taxes

	December 31,
	2013			2012
(Loss) income before taxes	$	(60,239	)	$	100,423
Income tax (benefit) expense on above amount at federal statutory rate		(20,500	)		34,100
State income tax (benefit) expense, net of federal (benefit) expense		(2,400	)		4,000
Permanent differences		9,300			7,600
Other		(15,000	)		14,600
Change in valuation allowance		28,600			(60,300	)
Provision for income taxes	$	-		$	-

Current income taxes

	December 31,
Current income taxes	2013			2012
Federal	$	4,100		$	83,900
State		500			9,900
Alternative minimum tax		-			-
Benefit from utilization of net operating losses		(4,600	)		(93,800	)
		-			-
Deferred taxes		-			-
	$	-		$	-