Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of provision for (benefit from) income taxes

	2021		2020
Current
Federal tax refund	$	-	$	(1,416,000	)
State		-		4,000
Total (Benefit from) Expense for Income Taxes		-		(1,412,000	)
Net (Benefit from) Provision for Income Taxes	$	-	$	(1,412,000	)

Schedule of reconciliation of our income tax rate computed using the federal statutory rate to our actual income tax rate

	2021			2020
U.S. statutory income tax rate		21.00	%		21.00	%
State taxes		5.10	%		-0.90	%
Permanent difference, over accruals, and non-deductible items		-40.40	%		159.65	%
Rate change and provision to return true-up		0.00	%		197.34	%
Expired stock options		0.00	%		0.00	%
Deferred tax valuation allowance		14.30	%		-393.63	%
Cares Act Refund		0.00	%		458.76	%
Total		0.00	%		442.22	%

Schedule of net deferred tax assets

	December 31,			December 31,
	2021			2020
Deferred tax assets:
Current:
Net operation loss	$	6,737,000		$	6,594,000
Allowance for doubtful accounts		155,000			252,000
Inventory - IRC 263A adjustment		394,000			341,000
Stock based compensation - options and restricted stock		393,000			277,000
Capitalized engineering costs		449,000			336,000
Amortization - NTW Transaction		442,000			495,000
Inventory reserve		824,000			1,250,000
Deferred gain on sale of real estate		47,000			132,000
Accrued Expenses		204,000			158,000
Disallowed interest		1,286,000			1,813,000
Right of Use Asset		235,000			296,000
Other		88,000			-
Total non-current deferred tax asset before valuation allowance		11,254,000			11,944,000
Valuation allowance		(9,628,000	)		(9,394,000	)
Total non-current deferred tax asset after valuation allowance		1,626,000			2,550,000
Deferred tax liabilities
Property and equipment		(1,626,000	)		(2,150,000	)
Other		-			(400,000	)
Total deferred tax liabilities		(1,626,000	)		(2,550,000	)
Net deferred tax asset	$	-		$	-