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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets at December 31, 2023 and 2022 are presented below:

 Schedule of Deferred Tax Assets

		2023				2022
Deferred tax assets:
Depreciation		$	110,000			$	109,000
Allowance for bad debts			263,000				248,000
Net operating loss carry-forwards			12,939,000				13,561,000
Stock option expense			257,000				334,000
Research and other credits			834,000				891,000
Lease liability			56,000				99,000
Amortization			225,000				130,000
Other			35,000				-
Total gross deferred tax assets			14,719,000				15,372,000
Deferred tax liabilities:
Lease liability			38,000				69,000
Total gross deferred tax liabilities			38,000				69,000
Valuation allowance			(14,681,000	)			(15,303,000	)
Net deferred tax		$	-			$	-

Schedule of Reconciliation Income Tax Expenses Benefit

The reconciliation of the income tax expense (benefit) computed at the federal statutory tax rates to income tax expense (benefit) is as follows:

 Schedule of Reconciliation Income Tax Expenses Benefit

		2023				2022
Income tax provision at federal statutory rate		$	(401,000	)		$	(561,000	)
Expired carryforwards and other			1,023,000				1,011,000
Valuation allowance			(622,000	)			(450,000	)
Total income tax provision		$	-			$	-

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- References

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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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

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