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INCOME TAXES (Details 1) - USD ($)
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]    
Inventory capitalization $ 8,000 $ 8,000
Inventory allowance 73,000 76,000
Allowance for doubtful accounts 6,000 9,000
Accrued compensation 18,000 18,000
Stock based compensation 162,000 168,000
Deferred wages payable 36,000 50,000
Depreciation - property, plant & equipment (5,000) (1,000)
Research and development credits 22,000 0
Net operating loss carry-forward 3,123,000 3,339,000
Total gross deferred income tax assets 3,443,000 3,667,000
Less deferred income tax assets valuation allowance (3,443,000) (3,667,000)
Net deferred income tax assets $ 0 $ 0