INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

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, 2016			Year Ended December 31, 2015
Tax expense at federal statutory rate		34	%		34	%
State tax expense, net of federal tax effect		(1)	%		5	%
Permanent timing differences		0	%		0	%
Deferred income tax asset valuation allowance		(34)	%		(39)	%
Effective income tax rate		(1)	%		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, 2016		December 31, 2015
Inventory	$	21,000	$	22,000
Inventory allowance		175,000		169,000
Allowance for doubtful accounts		19,000		19,000
Accrued compensation		32,000		38,000
Stock based compensation		230,000		236,000
Deferred wages payable		28,000		22,000
Depreciation – Property, Plant & Equipment		(12,000)		(15,000)
Sales tax reserve		5,000		15,000
Net operating loss carry-forward		4,704,000		4,560,000
Total gross deferred income tax assets		5,202,000		5,066,000
Less deferred income tax assets valuation allowance		(5,202,000)		(5,066,000)
Net deferred income tax assets	$	0	$	0