Note 7. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	2012			2011
Current:
Federal	$	221,000		$	—
State		39,000			—
Total Current		260,000			—
Deferred:
Federal		(8,000	)		105,000
State		(1,000	)		19,000
Total Deferred		(9,000	)		124,000
Valuation Allowance		—			(102,200	)
Total provision (benefit) for income taxes	$	251,000		$	21,800

Schedule of Effective Income Tax Rate Reconciliation

	2012			2011
Federal statutory tax rate		34.0	%		34.0	%
State tax rate		6.0	%		6.0	%
Permanent difference		5.6	%		7.1	%
Other		(0.5	) %		0.4	%
		45.1	%		47.5	%
Change in valuation allowance		-			(39.1	%)
Total		45.1	%		(8.4	%)

Schedule of Deferred Tax Assets and Liabilities

	2012			2011
Current:
Net operating loss carryforward	$	—		$	2,000
Deferred revenue		45,000			71,000
Allowance for doubtful accounts		47,000			50,000
Charitable contributions		—			4,000
Accrued litigation expenses		—			52,000
Stock Options		(28,000	)		—
Prepaid Expenses		(15,000	)		(44,000
Total current deferred income tax assets		49,000			135,000
Noncurrent:
Stock options		135,000			29,000
Basis difference in intangible assets		46,000			56,000
Basis difference in fixed assets		(22,000	)		(21,000	)
Total noncurrent deferred income tax assets		159,000			64,000
Total net deferred income tax assets	$	208,000		$	199,000