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v3.23.1

The components of deferred income tax assets and liabilities are as follows: (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred Tax Assets: |  |
Allowance for doubtful accounts | $ 60,100 | $ 45,794
Capitalized R&D | 864,969 |
Credit carryforwards | 2,193,146 | 2,005,909
Inventory reserve | 1,130,788 | 1,137,436
Accrued payroll | 267,819 | 88,118
Loss contracts reserve | 46,205 | 185,329
Restricted stock | 160,989 | 191,076
Other | 20,659 | 20,244
Acquisition costs | 77,762 | 86,841
Lease liability | 1,469,551 | 1,751,168
Accrued legal | 159,849 | 33,438
Disallowed interest expense | 1,268,226 | 801,385
Net operating loss carryforward | 19,493,530 | 20,140,818
Deferred tax assets | 27,213,593 | 26,487,556
Valuation allowance | (14,916,923) | (22,235,611)
Deferred Tax Liabilities: |  |
Prepaid expenses | 207,980 | 136,381
Revenue recognition | 3,966,404 | 2,144,797
Property and equipment | 156,794 | 269,653
ROU asset | 1,391,029 | 1,701,114
Deferred tax liabilities | 5,722,207 | 4,251,945
Net deferred tax assets | $ 6,574,463 |

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- Definition The element represents deferred tax assets accrued payroll. + References No definition available. + Details
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- Definition The amount of deferred tax assets disallowed interest expense. + References No definition available. + Details
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- Definition Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from loss reserves other than estimated credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 + Details
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