7. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Taxes Tables

Deferred tax assets

	2014			2013
Deferred tax assets:
Net operating loss carryforward	$	5,468,700		$	5,514,100
Accrued vacation and commissions		379,500			334,200
Fixed assets		48,100			46,400
Allowance for doubtful accounts		300			-
AMT tax credit carryforward		600			3,600
Other		8,800			8,500
Subtotal		5,906,000			5,906,800
Valuation allowance		(5,906,000	)		(5,906,800	)
Total	$	-		$	-

Provision for income taxes

	December 31,
	2014			2013
Loss before taxes	$	(29,787	)	$	(60,239	)
Income tax benefit on above amount at federal statutory rate		(10,100	)		(20,500	)
State income tax (benefit) expense, net of federal (benefit) expense		(1,200	)		(2,400	)
Permanent differences		8,500			9,300
Other		3,700			(15,000	)
Change in valuation allowance		(900	)		28,600
Provision for income taxes	$	-		$	-

Current income taxes

	December 31,
Current income taxes	2014		2013
Federal	$	-	$	4,100
State		-		500
Alternative minimum tax		-		-
Benefit from utilization of net operating losses		-		(4,600	)
		-		-
Deferred taxes		-		-
	$	-	$	-