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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2012
Income Taxes [Abstract]  
Reconciliation of income tax expense by applying the federal income tax rate to loss before provision for income taxes
                 
    2012     2011  

Income tax credit at statutory rates

  $ (813,475   $ (1,143,603

Nondeductible expenses

    2,486       4,699  

State income tax, net of federal benefits

    (122,380     (172,045

Other

    1,253       9,700  

Increase in valuation allowance

    932,116       1,301,249  
   

 

 

   

 

 

 
    $ —       $ —    
   

 

 

   

 

 

 
Deferred income taxes
                 
    As of December 31,  
    2012     2011  

Deferred tax assets:

               

Net operating loss carryforwards

  $ 30,028,000     $ 30,549,000  

Capital loss carryforwards

    109,000       109,000  

Inventory and other allowances

    34,000       36,000  

Charitable contribution carryforwards

    3,000       2,000  

Excess (tax) book depreciation

    361,000       218,000  

Excess (tax) book amortization

    60,000       58,000  

Share-based compensation

    1,159,000       1,045,000  

Other accrued costs

    279,000       290,000  
   

 

 

   

 

 

 

Total deferred tax assets

    32,033,000       32,307,000  

Less: Valuation allowance

    (32,033,000     (32,307,000
   

 

 

   

 

 

 

Deferred income taxes

  $ —       $ —