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v3.21.2

The components of deferred income tax assets and liabilities are as follows (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred Tax Assets: |  |
Allowance for doubtful accounts | $ 56,884 | $ 50,100
Credit carryforwards | 1,758,809 | 1,435,543
Inventory reserve | 1,046,890 | 637,396
Loss contracts reserve | 260,780 | 285,367
Restricted stock | 189,072 | 87,976
Other | 18,654 | 15,238
Acquisition costs | 93,063 | 100,774
Lease liability | 950,141 | 934,463
Disallowed interest expense | 909,800 | 749,228
Net operating loss carryforward | 20,953,330 | 21,016,334
Deferred tax assets | 26,237,423 | 25,312,419
Valuation allowance | (22,704,931) | (21,632,564)
Deferred Tax Liabilities: |  |
Prepaid expenses | 115,437 | 114,738
Revenue recognition | 2,086,045 | 2,133,348
Property and equipment | 441,590 | 588,252
ROU asset | 889,420 | 843,517
Deferred tax liabilities | 3,532,492 | 3,679,855
Net deferred tax assets (liabilities) |  |

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