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Note E - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Allowance for credit losses | $ 3,605 | $ 3,012
Inventories | 6,720 | 6,886
Accounts payable | 100,966 | 89,251
R&D expenses |  | 206,069
Accrued expenses | 243,493 | 306,381
Total deferred tax assets | 354,784 | 611,599
Deferred tax liabilities |  |
Accounts receivable | (336,852) | (302,987)
Prepaid expenses | (57,682) | (58,171)
Depreciation on property, plant and equipment | (153,879) | (68,959)
Unrealized gain on marketable securities | (13,617) | (6,085)
Total deferred tax liabilities | (562,030) | (436,202)
Net deferred tax asset | (207,246) | (175,397)
Net deferred tax liability | $ 207,246 | $ 175,397

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