INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the U.S. Federal statutory income tax rate to the effective income tax rate is as follows:

	Year Ended December 31, 2013			Year Ended December 31, 2012
Tax expense at federal statutory rate		34	%		34	%
State tax expense, net of federal tax effect		5	%		5	%
Permanent timing differences		(10)	%		(4)	%
Deferred income tax asset valuation allowance		(29)	%		(35)	%
Effective income tax rate		0	%		0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company’s deferred income tax assets are as follows:

	December 31, 2013		December 31, 2012
Inventory	$	15,000	$	18,000
Inventory allowance		156,000		102,000
Allowance for doubtful accounts		23,000		23,000
Accrued compensation		27,000		27,000
Net operating loss carry forward expired		0		(197,000)
Net operating loss carry-forward		5,026,000		5,013,000
Total gross deferred income tax assets		5,247,000		4,986,000
Less deferred income tax assets valuation allowance		(5,247,000)		(4,986,000)
Net deferred income tax assets	$	0	$	0