INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Effective income tax rate reconciliation

	Year Ended December 31, 2022			Year Ended December 31, 2021
Tax expense at federal statutory rate		(21	%)		(21	%)
State tax expense, net of federal tax effect		(5	%)		(5	%)
Permanent differences		0	%		(12	%)
Expired NOL		0	%		119	%
Deferred income tax asset valuation allowance		26	%		(81	%)
Effective income tax rate		0	%		(0	%)

Deferred tax assets and liabilities

	December 31, 2022			December 31, 2021
Inventory capitalization	$	130		$	8,000
Inventory allowance		61,000			72,000
Allowance for doubtful accounts		1,000			1,000
Accrued compensation		0			18,000
Stock based compensation		149,000			160,000
Deferred wages payable		21,000			21,000
Depreciation – property, plant and equipment		(19,000	)		(24,000	)
Research and development credits		24,000			24,000
Net operating loss carry-forward		2,972,000			2,631,000
Total gross deferred income tax assets		3,209,000			2,911,000
Less deferred income tax assets valuation allowance		(3,209,000	)		(2,911,000	)
Net deferred income tax assets	$	0		$	0