INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

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			Year Ended
	December 31, 2015			December 31, 2014
Tax expense at federal statutory rate		34	%		34	%
State tax expense, net of federal tax effect		5	%		5	%
Permanent timing differences		0	%		(4)	%
Deferred income tax asset valuation allowance		(39)	%		(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, 2015		December 31, 2014
Inventory	$	22,000	$	13,000
Inventory allowance		169,000		126,000
Allowance for doubtful accounts		19,000		18,000
Accrued compensation		38,000		78,000
Research and development tax credit		0		10,000
Stock based compensation		236,000		0
Deferred wages payable		22,000		0
Net operating loss carry-forward		4,560,000		4,491,000
Total gross deferred income tax assets		5,066,000		4,736,000
Less deferred income tax assets valuation allowance		(5,066,000)		(4,736,000)
Net deferred income tax assets	$	0	$	0