Note 8 - Accrued Liabilities

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
	2021		2020
Payroll expenses and tax payable	$	187,000	$	123,000
Commission and bonuses payable and general accrued liabilities		1,063,000		2,670,000
Total accrued liabilities	$	1,250,000	$	2,793,000

Contract liabilities were $2,238,000 and $2,263,000 as of December 31, 2021 and 2020, respectively, which are netted against the related accounts receivable due to the legal right of offset.