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INCOME TAXES (Details 1) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
INCOME TAXES    
Inventory capitalization $ 8,000 $ 8,000
Inventory allowance 72,000 73,000
Allowance for doubtful accounts 1,000 6,000
Accrued compensation 18,000 18,000
Stock based compensation 160,000 162,000
Deferred wages payable 21,000 36,000
Depreciation - property, plant & equipment (24,000) (5,000)
Research and development credits 24,000 22,000
Net operating loss carry-forward 2,631,000 3,123,000
Total gross deferred income tax assets 2,911,000 3,443,000
Less deferred income tax assets valuation allowance (2,911,000) (3,443,000)
Net deferred income tax assets $ 0 $ 0