Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Domestic	$	(293,253	)	$	(376,136	)
Foreign		6,342			2,925
Net loss before income taxes	$	(286,911	)	$	(373,211	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Current:
Federal	$	-		$	-
Foreign		1,268			585
State and Local		-			-
Total Current		1,268			585
Deferred
Federal		713,000			1,566,000
Foreign		-			-
State and Local		1,000			(10,000	)
Adjustment to valuation allowance related to net deferred tax assets		(714,000	)		(1,556,000	)
Total Deferred		-			-
Provision for income taxes	$	1,268		$	585

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Tax provision at statutory rate		21	%		21	%
State and local taxes		2	%		3	%
Gain from forgiveness of Paycheck Protection Program Loans and related interest		-			19	%
General business credit		9	%		8	%
Expiration of loss carryforwards and credits		(280	)%		(467	)%
Other		(1	)%		(1	)%
Change in valuation allowance for net deferred tax assets		249	%		417	%
		-	%		-	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Deferred tax assets:
Accrued expenses	$	22,000		$	16,000
Allowance for doubtful accounts		1,000			1,000
Deferred revenue		5,000			27,000
Reserve for obsolescence		20,000			23,000
Expense associated with non-qualified stock options		37,000			37,000
Capitalized Research and Development Expense		90,000			-
Revenue Sharing Agreement		160,000			190,000
General business credit		823,000			922,000
NOL carryforward		3,603,000			4,259,000
		4,761,000			5,475,000
Less: valuation allowance		(4,761,000	)		(5,475,000	)
Deferred tax asset, net	$	-		$	-

Summary of Valuation Allowance [Table Text Block]

	For the Years Ended December 31,
	2022			2021
Beginning Balance	$	5,475,000		$	7,031,000
Change in Allowance		(714,000	)		(1,556,000	)
Ending Balance	$	4,761,000		$	5,475,000