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FEDERAL AND STATE INCOME TAXES (Details 2) - USD ($)
Dec. 31, 2022
Dec. 25, 2021
FEDERAL AND STATE INCOME TAXES    
Federal and state net operating loss carryforward $ 12,006,000 $ 9,503,000
Tax credit carryforwards 1,977,000 1,977,000
Allowance for uncollectible accounts 491,000 380,000
Accruals not yet deductible for tax purposes 548,000 488,000
Goodwill 177,000 236,000
Depreciation 1,086,000 0
Lease payable 1,897,000 992,000
Total noncurrent deferred tax assets 18,182,000 13,576,000
Less: valuation allowance (16,166,000) (12,419,000)
Depreciation (10) (49)
Total noncurrent deferred tax assets, net 2,016,000 1,157,000
Other (116,000) (126,000)
Right to use asset (1,890,000) (982,000)
Total noncurrent deferred tax liabilities (2,016,000) (1,157,000)
Net deferred tax assets/deferred tax liabilities $ 0 $ 0