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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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

Income tax provision consisted of the following for 2013:

		Federal			California			2013
Current provision		$	-		$	800		$	800
Deferred provision:
Deferred tax – beg of year			-			-			-
Deferred tax – end of year			-			-			-
Change in deferred			-			-			-
Subtotal			-			-			-
Total Provision		$	-		$	800		$	800

Income tax provision consisted of the following for 2012:

		Federal			California			2012
Current provision		$	-		$	1,482		$	1,482
Deferred provision:
Deferred tax – beg of year			-			-			-
Deferred tax – end of year			-			-			-
Change in deferred			-			-			-
Subtotal			-			-			-
Total Provision		$	-		$	1,482		$	1,482

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

Deferred tax assets consist of the following components:

		2013			2012
Current
Current state taxes		$	-		$	-
Accrued and other related costs			36,000			50,000
Total current			36,000			50,000
Non-current
Net operating loss carryforward			13,950,000			13,899,000
Research and development credit			1,821,000			1,821,000
Total non-current			15,771,000			15,720,000
Total deferred tax asset			15,807,000			15,770,000
Less valuation allowance			(15,807,000)			(15,770,000)
Net deferred tax asset		$	-		$	-

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

For 2013 and 2012, the provision for income taxes on the statements of operations differs from the amount computed by applying the statutory Federal income tax rate to income before the provision for income taxes, as follows:

		2013			2012
Federal expense expected at statutory rate		$	(59,996)		$	193,746
State income taxes, net of Federal benefit			(10,295)			33,247
Other			528			504
Change in valuation allowance			70,563			(226,015)
Effective Income Tax		$	800		$	1,482

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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