Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Benefit Computed Using US Statutory Federal Tax Rate

Tax benefit for income taxes differs from the amount computed using the federal US statutory income tax rate as follows:

	Year Ended December 31,
	2019			2018
Tax benefit at U.S. statutory rate	$	(88,547	)	$	(273,007	)
State income taxes, net of federal benefit		(13,260	)		(105,808	)
Tax effect of foreign operations		(3,801	)		136,696
Non-deductible items		792			706
Valuation allowance		89,959			-
Other		(76	)		(47,562	)
Income tax benefit	$	(14,933	)	$	(288,975	)

Schedule of Income Tax Provision (Benefit)

The income tax benefit for the years ended December 31, 2019 and 2018 consists of:

	2019			2018
Current:
Federal	$	-		$	(39,000	)
State		1,000			(11,000	)
Foreign		(4,000	)		-
Deferred:
Federal		(11,000	)		(187,000	)
State		(1,000	)		(52,000	)
Income Tax Benefit	$	(15,000	)	$	(289,000	)

Schedule of deferred tax assets

The tax effects of temporary differences and carry forwards that give rise to significant portions of deferred tax assets and liabilities consist of the following:

	2019			2018
Deferred tax assets:
Net operating loss	$	416,000		$	218,000
Liabilities and reserves		25,000			116,000
Property and equipment and inventory		6,000			9,000
Stock options		85,000			75,000
		532,000			418,000
Deferred tax liabilities:
Defective warranty allowance		-			(29,000	)
Gain/loss on disposal		(9,000	)		(8,000	)
Intangible assets		(433,000	)		(393,000	)
Valuation allowance		(90,000	)		-
		(532,000	)		(430,000	)
Net deferred tax assets and liabilities	$	-		$	(12,000	)