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v3.22.2.2

The components of deferred income tax assets and liabilities are as follows: (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred Tax Assets: |  |
Allowance for doubtful accounts | $ 45,794 | $ 56,884
Credit carryforwards | 2,005,909 | 1,758,809
Inventory reserve | 1,137,436 | 1,046,890
Accrued Payroll | 88,118 |
Loss contracts reserve | 185,329 | 260,780
Restricted stock | 191,076 | 189,072
Other | 20,244 | 18,654
Acquisition costs | 86,841 | 93,063
Lease liability | 1,751,168 | 950,141
Accrued legal | 33,438 |
Disallowed interest expense | 801,385 | 909,800
Net operating loss carryforward | 20,140,818 | 20,953,330
Deferred tax assets | 26,487,556 | 26,237,423
Valuation allowance | (22,235,611) | (22,704,931)
Deferred Tax Liabilities: |  |
Prepaid expenses | 136,381 | 115,437
Revenue recognition | 2,144,797 | 2,086,045
Property and equipment | 269,653 | 441,590
ROU asset | 1,701,114 | 889,420
Deferred tax liabilities | 4,251,945 | 3,532,492
Net deferred tax liabilities |  |

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