Note 8 - Accrued Liabilities

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
	2020		2019
Payroll expenses and tax payable	$	123,000	$	299,000
Commission and bonuses payable and general accrued liabilities		2,670,000		621,000
Total accrued liabilities	$	2,793,000	$	920,000

Contract liabilities were

$2,263,000

and

$1,511,000

as of

December 31, 2020

and

2019,

respectively, which are netted against the related accounts receivable due to the legal right of offset.