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v3.24.1

The components of deferred income tax assets and liabilities are as follows at December 31: (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred Tax Assets: |  |
Allowance for credit losses | $ 20,632 | $ 60,100
Capitalized R&D | 1,420,263 | 864,969
Credit carryforwards | 2,278,642 | 2,193,146
Inventory reserve | 350,073 | 722,991
Accrued payroll | 151,986 | 267,819
Loss contracts reserve | 75,402 | 46,205
Restricted stock | 94,809 | 92,677
Acquisition costs | 74,136 | 77,762
Lease liability | 1,139,836 | 1,469,551
Accrued legal |  | 159,849
Disallowed interest expense | 1,067,063 | 943,089
Net operating loss carryforward | 16,356,545 | 17,513,901
Other | 45,057 | 20,659
Deferred tax assets | 23,074,444 | 24,432,718
Valuation allowance | (569,143) | (14,740,034)
Deferred Tax Liabilities: |  |
Prepaid expenses | 143,126 | 207,980
Revenue recognition | 1,224,106 | 1,341,105
Property and equipment | 140,449 | 178,107
ROU asset | 1,059,496 | 1,391,029
Deferred tax liabilities | 2,567,177 | 3,118,221
Net deferred tax assets | $ 19,938,124 | $ 6,574,463

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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 of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
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