Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Deferred Tax Attributes and Tax Bases of Assets and Liabilities

Deferred tax attributes resulting from differences between financial accounting amounts and tax bases of assets and liabilities at December 31, 2013 and 2012 are as follows:

	2013			2012
Current Assets
Allowance for doubtful accounts-short term	$	2,000		$	72,000
Inventory allowance		-			79,000
Warranty reserve		10,000			10,000
Impairment of Germany Investment		31,000			31,000
Deferred officers compensation		725,000			600,000
Subtotal		768,000			792,000
Valuation allowance		(768,000	)		(792,000	)
Current deferred tax asset	$	-		$	-
Non-current assets
Allowance for doubtful accounts-long term	$	-		$	67,000
Net operating loss carryforward		14,855,000			16,675,000
Subtotal		14,855,000			16,742,000
Valuation allowance		(14,855,000	)		(16,742,000	)
Non-current deferred tax asset	$	-		$	-

Reconciliation of the Statutory Tax Rates

A reconciliation of the statutory tax rates for the years ended December 31, is as follows:

	2013			2012
Statutory rate		(34	)%		(34	)%
State income tax - all states		(6	)%		(6	)%
		(40	)%		(40	)%
Current year valuation allowance		40	%		40	%
Benefit for income taxes		0	%		0	%