Income Taxes (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Income Taxes
Inventory capitalization	$ 0	$ 8,000
Inventory allowance	66,000	72,000
Allowance for doubtful accounts	1,000	1,000
Accrued compensation	18,000	18,000
Stock based compensation	149,000	160,000
Deferred wages payable	19,000	21,000
Depreciation - property, plant &amp; equipment	(19,000)	(24,000)
Research and development credits	24,000	24,000
Net operating loss carry-forward	2,916,000	2,631,000
Total gross deferred income tax assets	3,174,000	2,911,000
Less: valuation allowance	(3,174,000)	(2,911,000)
Net deferred income tax assets	$ 0	$ 0

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.

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Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.

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Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from allowance for credit loss on accounts receivable.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

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