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Note 7 - Income Taxes - Significant Components of Deferred Tax Liabilities and Assets (Details) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Property and equipment $ (323,000) $ (708,000)
Prepaid expenses (409,000) (493,000)
ROU asset (12,000) (54,000)
Total deferred tax liabilities (744,000) (1,255,000)
Net operating loss carryforwards 155,000 139,000
Accruals and allowances 438,000 167,000
Lease liabilities 12,000 61,000
Tax credits 4,000 3,000
Other 140,000 114,000
Capital loss carryover 646,000 646,000
Total deferred tax assets 1,395,000 1,130,000
Valuation allowance (714,000) (697,000)
Deferred tax assets net of valuation allowance 681,000 433,000
Net deferred tax liabilities $ (63,000) $ (822,000)