Note 8 - Accrued Liabilities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
	2023		2022
Payroll expenses and tax payable	$	157,000	$	138,000
Commission and bonuses payable and general accrued liabilities		946,000		695,000
Total accrued liabilities	$	1,103,000	$	833,000

Contract liabilities were $3,129,000 and $2,598,000 as of December 31, 2023 and 2022, respectively, which are netted against the related accounts receivable due to the legal right of offset.