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Note 7 - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2015
Dec. 31, 2014
Deferred tax assets:    
Accounts receivable, allowance for doubtful accounts $ 81,000 $ 63,000
Reserves not deductible until paid 289,000 269,000
Net operating loss carryforwards    
Federal 2,654,000 2,252,000
State 768,000 726,000
Federal tax credit $ 338,000 340,000
Capital loss carryforward 10,000
Other $ 11,000 11,000
Gross deferred tax assets 4,141,000 3,671,000
Less valuation allowance (1,651,000) (1,418,000)
Deferred tax assets net of valuation allowance 2,490,000 2,253,000
Deferred tax liabilities:    
Property and equipment (2,307,000) (2,188,000)
Other (175,000) (57,000)
Gross deferred tax liabilities (2,482,000) (2,245,000)
Net deferred tax asset $ 8,000 $ 8,000