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INCOME TAXES (Details 2) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 213,000 | $ 319,000
Allowance for credit losses and doubtful accounts | 195,000 | 180,000
Accrued vacation | 70,000 | 59,000
Deferred revenue | 1,509,000 | 768,000
Equity Compensation | 135,000 | 0
Right-of-use asset | 11,000 | 28,000
Other | 151,000 | 118,000
Gross deferred tax assets | 2,284,000 | 1,472,000
Deferred tax liabilities: |  |
Retainage | (299,000) | (240,000)
Fixed assets | (3,422,000) | (3,195,000)
Prepaid expenses | (188,000) | (76,000)
Amortization - intangibles | (15,000) | (14,000)
Realized gain loss | 0 | (4,000)
Lease liability | (11,000) | (28,000)
Gross deferred tax liabilities | (3,935,000) | (3,557,000)
Net deferred tax liability | $ (1,651,000) | $ (2,085,000)

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