Note 7 - Accrued Liabilities

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
	2022		2021
Payroll expenses and tax payable	$	138,000	$	187,000
Commission and bonuses payable and general accrued liabilities		695,000		1,063,000
Total accrued liabilities	$	833,000	$	1,250,000

Contract liabilities were $2,598,000 and $2,238,000 as of December 31, 2022 and 2021, respectively, which are netted against the related accounts receivable due to the legal right of offset.