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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | Significant components of the provision for income taxes from continuing operations are as follows:
| 2017 |  | 2016 |  | 2015
Current: |  |  |  |  |
Federal | $ | 1,067,490 |  |  | $ | (980,495 | ) |  | $ | 1,415,142 |
State | 106,832 |  |  | 190,230 |  |  | 233,626 |
Total current | 1,174,322 |  |  | (790,265 | ) |  | 1,648,768 |
Deferred: |  |  |  |  |  |  |  |
Federal | (1,043,384 | ) |  | (1,329,302 | ) |  | (47,530 | )
State | 6,201 |  |  | (78,433 | ) |  | 197,762 |
Total deferred | (1,037,183 | ) |  | (1,407,735 | ) |  | 150,232 |
Total | $ | 137,139 |  |  | $ | (2,198,000 | ) |  | $ | 1,799,000 |
Significant components of the Company’s deferred tax liabilities and assets | Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax liabilities and assets are as follows at the respective year ends:
| 2017 |  | 2016
Deferred income tax assets: |  |  |
Sale leaseback deferred gain | $ | 1,382,270 |  |  | $ | 2,387,309 |
Inventory valuation reserves | 209,745 |  |  | 379,005 |
Allowance for doubtful accounts | 7,944 |  |  | 28,556 |
Inventory capitalization | 943,203 |  |  | 1,780,957 |
Environmental reserves | 124,029 |  |  | 199,191 |
Interest rate swap | — |  |  | 15,185 |
Warranty accrual | 8,132 |  |  | 62,035 |
Deferred compensation | 36,617 |  |  | 60,745 |
Accrued bonus | 483,238 |  |  | 337,028 |
Accrued expenses | 24,749 |  |  | 77,629 |
State net operating loss carryforwards | 2,069,258 |  |  | 1,724,843 |
Other | 479,338 |  |  | 389,530 |
Total deferred income tax assets | 5,768,523 |  |  | 7,442,013 |
Valuation allowance | (2,087,860 | ) |  | (1,790,051 | )
Total net deferred income tax assets | 3,680,663 |  |  | 5,651,962 |
Deferred income tax liabilities: |  |  |
Tax over book depreciation and amortization | 3,971,816 |  |  | 6,946,812 |
Prepaid expenses | 174,322 |  |  | 211,300 |
Interest rate swap | 87,016 |  |  | — |
Other | 83,419 |  |  | 103,342 |
Total deferred income tax liabilities | 4,316,573 |  |  | 7,261,454 |
Deferred income taxes | $ | (635,910 | ) |  | $ | (1,609,492 | )
Reconciliation of income tax computed at the U. S. federal statutory tax rates to income tax expense for continuing operations | The reconciliation of income tax computed at the U. S. federal statutory tax rates to income tax expense is:
| 2017 |  | 2016 |  | 2015
Amount |  | % |  | Amount |  | % |  | Amount |  | %
Tax at U.S. statutory rates | $ | 502,690 |  |  | 34.0 | % |  | $ | (3,125,382 | ) |  | 34.0 | % |  | $ | (2,880,574 | ) |  | 34.0 | %
State income taxes, net of federal tax benefit | 65,546 |  |  | 4.4 | % |  | (48,842 | ) |  | 0.5 | % |  | 285,426 |  |  | (3.4 | )%
State valuation allowance | 8,498 |  |  | 0.6 | % |  | 95,961 |  |  | (1.0 | )% |  | 94,068 |  |  | (1.1 | )%
Life insurance cash surrender value | — |  |  | — | % |  | 503,700 |  |  | (5.5 | )% |  | — |  |  | — | %
Earn-out adjustments | — |  |  | — | % |  | — |  |  | — | % |  | (857,061 | ) |  | 10.1 | %
Manufacturing exemption | (116,980 | ) |  | (7.9 | )% |  | — |  |  | — | % |  | (187,604 | ) |  | 2.2 | %
Stock option compensation | 226 |  |  | — | % |  | 45,929 |  |  | (0.5 | )% |  | 94,637 |  |  | (1.1 | )%
Uncertain tax positions | — |  |  | — | % |  | — |  |  | — | % |  | (139,000 | ) |  | 1.6 | %
Rate change effects | (380,961 | ) |  | (25.8 | )% |  | — |  |  | — | % |  | — |  |  | — | %
Goodwill impairment | — |  |  | — | % |  | — |  |  | — | % |  | 5,405,302 |  |  | (63.8 | )%
Other, net | 58,120 |  |  | 4.0 | % |  | 330,634 |  |  | (3.6 | )% |  | (16,194 | ) |  | 0.3 | %
Total | $ | 137,139 |  |  | 9.3 | % |  | $ | (2,198,000 | ) |  | 23.9 | % |  | $ | 1,799,000 |  |  | (21.2 | )%

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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=65882285&loc=d3e32639-109319 + Details
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