Note L - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

	2022			2021
Allowance for Doubtful Accounts		2,000		$	2,000
Warranty Reserve		2,000			3,000
Impaired Assets		-			-
Capitalized Sec. 174 R&D		242,000			-
Inventory Reserve		242,000			108,000
Deferred Officer's Compensation		428,000			439,000
Depreciation and Amortization		(56,000	)		(52,000	)
Net Operating Loss Carryforwards		19,315,000			18,895,000
Tax Credits		688,000			660,000
Other		155,000			45,000
Subtotal		21,018,000			20,100,000
Valuation allowance		(21,018,000	)		(20,100,000	)
Non-current deferred tax asset		-			-

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

	2022			2021
Statutory Rate		21.00	%		21.00	%
State income tax - all states		-2.74	%		7.44	%
Stock compensation		-2.57	%		0.00	%
NOL Expiration		-4.69	%		-9.13	%
Other		-0.56	%		-7.79	%
Subtotal		10.44	%		11.52	%
Valuation Allowance		-10.44	%		-11.52	%
Effective tax Rate		-0.00	%		0.00	%