10. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Deferred tax assets and liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31:

	2013			2012
Gross deferred tax assets:
Net operating loss carryforwards	$	14,831,000		$	14,694,000
Depreciation and other items		25,000			36,000
Total deferred tax assets		14,856,000			14,730,000
Less: valuation allowance		(14,856,000	)		(14,730,000	)
Net deferred tax asset recorded	$	-		$	-

Reconciliation of federal income tax

The reconciliation of federal income tax computed at the U.S. federal statutory tax rates to total income tax expense is as follows for the year ended December 31:

	2013			2012
Tax (benefit) at statutory rate -- 34%	$	(251,000	)	$	424,000
Change in valuation allowance		126,000			(438,000	)
Permanent and other differences		125,000			14,000
Alternative minimum tax		-			20,500
Income tax expense	$	-		$	20,500