Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

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

Deferred tax assets and liabilities result from temporary differences in the recognition of income and expense for tax and financial reporting purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31.

	2013		2012
Deferred tax assets
NOL carryforwards	$	1,376,000	$	1,398,000
General business credits carryforwards		199,000		182,000
Stock based compensation		80,000		80,000
UNICAP		94,000		19,000
Allowance for doubtful accounts		6,000		16,000
Reserve for obsolete inventories		49,000		36,000
Reserve for asset retirement		18,000		15,000
Property and equipment		(134,000)		(88,000)
		1,688,000		1,658,000
Valuation allowance		(1,688,000)		(1,658,000)
Net	$	-	$	-

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

For the years ended December 31, 2013 and 2012, a reconciliation of the statutory rate and effective rate for the provisions for income taxes consists of the following:

	Percentage
	2013		2012
Federal statutory rate	(35.0)	%	(35.0)	%
State/city tax	0.0		(8.4)
Non-deductible expense	12.9		11.3
Valuation allowance	22.1		23.7
Effective rate	0.0	%	(8.4)	%

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

Components of income taxes are as follows:

	2013		2012
Current	$	-	$	(27,348)
Deferred:
NOL utilization/expiration		21,000		37,775
General business credits		(17,000)		(56,664)
Other temporary differences		(34,000)		(16,824)
Change in valuation allowance		30,000		35,713
Total	$	-	$	(27,348)