Note K - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

	2023			2022
Allowance for Doubtful Accounts		2,000		$	2,000
Warranty Reserve		-			2,000
Impaired Assets		-			-
Capitalized Sec. 174 R&D		344,000			242,000
Inventory Reserve		300,000			242,000
Deferred Officer's Compensation		689,000			428,000
Depreciation and Amortization		(44,000	)		(56,000	)
Right of Use Asset		(86,000	)		(108,000	)
Lease Liability		93,000			116,000
Net Operating Loss Carryforwards		19,920,000			19,315,000
Tax Credits		558,000			688,000
Other		302,000			147,000
Subtotal		22,080,000			21,018,000
Valuation allowance		(22,080,000	)		(21,018,000	)
Non-current deferred tax asset		-			-

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

	2023			2022
Statutory Rate		21.00	%		21.00	%
State income tax - all states		0.88	%		-2.74	%
Stock compensation		0.58	%		-2.57	%
NOL Expiration		-5.05	%		-4.69	%
Return to Provision		-2.21	%		0.00	%
Other		0.03	%		-0.56	%
Subtotal		15.23	%		10.44	%
Valuation Allowance		-15.23	%		-10.44	%
Effective tax Rate		0.00	%		0.00	%