Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

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, 2015 and 2014 are as follows:

	2015			2014
Current Assets
Allowance for doubtful accounts-short term	$	2,000		$	2,000
Warranty reserve		43,000			12,000
Deferred officers compensation		643,000			392,000
Subtotal		688,000			406,000
Valuation allowance		(688,000	)		(406,000	)
Non-current assets
Depreciation and Amortization	$	149,000		$	-
Net operating loss carryforward		16,160,000			15,686,000
Federal tax effect of state deferred tax assets		(117,000	)
Subtotal		16,192,000			15,686,000
Valuation allowance		(16,192,000	)		(15,686,000	)

Reconciliation of the Statutory Tax Rates

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

	2015			2014
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	%