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7. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes Tables

Deferred tax assets

		2016				2015
Deferred tax assets (liabilities):
Net operating loss carryforward		$	5,702,400			$	5,453,200
Accrued commissions			285,900				324,600
Accrued vacation			32,500				35,900
AMT tax credit carryforward			6,600				6,600
Fixed assets			(2,100	)			48,200
Other			6,000				8,000
Subtotal			6,031,300				5,876,500
Valuation allowance			(6,031,300	)			(5,876,500	)
Total		$	-			$	-

Provision for income taxes

		December 31,
		2016				2015
(Loss) income before taxes		$	(553,681	)		$	78,330
Income tax (benefit) expense on above amount at federal statutory rate		$	(188,300	)		$	26,600
State income tax (benefit) expense, net of federal (benefit) expense			(22,100	)			3,100
Permanent differences			6,000				6,600
Other			49,600				(6,800	)
Change in valuation allowance			154,800				(29,500	)
Provision for income taxes		$	-			$	-

Current income taxes

		December 31,
Current income taxes		2016				2015
Federal		$	-			$	13,800
State			-				1,600
Alternative minimum tax			-				-
Benefit from utilization of net operating losses			-				(15,400	)
			-				-
Deferred taxes			-				-
		$	-			$	-

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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

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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=65882285&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=65882285&loc=d3e32687-109319

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