NOTE 13 - INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Net operating loss carryover	$ 8,035,407	$ 7,839,147
Research and development carry forward	131,088	131,088
Inventory reserve	221,491	222,661
Allowance for doubtful accounts	3,600	3,600
Warranty allowance	3,068	3,068
Accrued compensation	152,438	152,438
Deferred tax liabilities
Depreciation	(34,482)	(34,066)
Valuation allowance	(8,512,610)	(8,317,935)
Net deferred tax asset	$ 0	$ 0

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination.

+ References

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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