INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014		Year Ended December 31, 2013
Tax expense at federal statutory rate	34	%	34	%
State tax expense, net of federal tax effect	5	%	5	%
Permanent timing differences	(4)	%	11	%
Deferred income tax asset valuation allowance	(35)	%	(50)	%
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, 2014		December 31, 2013
Inventory	$	13,000	$	15,000
Inventory allowance		126,000		156,000
Allowance for doubtful accounts		18,000		23,000
Accrued compensation		78,000		34,000
Research and development tax credit		10,000		5,000
Net operating loss carry-forward		4,491,000		4,321,000
Total gross deferred income tax assets		4,736,000		4,554,000
Less deferred income tax assets valuation allowance		(4,736,000)		(4,554,000)
Net deferred income tax assets	$	0	$	0