XML 32 R21.htm IDEA: XBRL DOCUMENT v3.3.1.900

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

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

Income tax provision consisted of the following for 2015:

		Federal			California			2015
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 2014:

		Federal			California			2014
Current provision		$	-		$	800		$	800
Deferred provision:
Deferred tax – beg of year			-			-			-
Deferred tax – end of year			-			-			-
Change in deferred			-			-			-
Subtotal			-			-			-
Total Provision		$	-		$	800		$	800

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

Deferred tax assets consist of the following components:

		2015			2014
Current
Current state taxes		$	-		$	-
Accrued and other related costs			30,000			38,000
Total current			30,000			38,000
Non-current
Net operating loss carryforward			14,247,000			14,165,000
Research and development credit			1,560,000			1,364,000
Total non-current			15,807,000			15,529,000
Total deferred tax asset			15,837,000			15,567,000
Less valuation allowance			(15,837,000)			(15,567,000)
Net deferred tax asset		$	-		$	-

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

For 2015 and 2014, 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:

		2015			2014
Federal expense expected at statutory rate		$	(66,755)		$	(79,885)
State taxes, net of federal income tax benefit			(11,455)			(13,708)
Other			135,326			332,209
Change in valuation allowance			(56,316)			(237,816)
Effective Income Tax		$	800		$	800

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration