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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
INCOME TAXES |
Schedule of income tax expense (benefit) |
|  | 2017 |  | 2016 |
Current taxes - Federal |  | $ | (124,000 | ) | $ | 240,000 |
Current taxes - State |  | 10,000 |  | 10,000 |
Current taxes - Foreign |  | 49,000 |  | (13,000 | )
Deferred taxes - Federal |  | 176,000 |  | (167,000 | )
Deferred taxes - State |  | 239,000 |  | 10,000 |
Deferred taxes - Foreign |  | 25,000 |  | (45,000 | )
Income tax expense |  | $ | 375,000 |  | $ | 35,000 |
Schedule of statutory rate reconciliation |
|  | 2017 |  | 2016 |
Statutory federal tax provision (benefit) |  | $ | (704,000 | ) | $ | 27,000 |
State income tax benefit |  | (117,000 | ) | (32,000 | )
Effect of foreign operations |  | (88,000 | ) | 107,000 |
Uncertain tax positions |  | — |  | 2,000 |
Income tax credits |  | (112,000 | ) | (134,000 | )
Valuation allowance |  | 1,011,000 |  | 49,000 |
Permanent differences |  | 8,000 |  | 16,000 |
Loss of Section 199 due to carryback claim |  | 46,000 |  | — |
Effects of tax reform |  | 280,000 |  | — |
Other |  | 51,000 |  | — |
Income tax expense |  | $ | 375,000 |  | $ | 35,000 |
Schedule of income (loss) from operations before income taxes |
|  | 2017 |  | 2016 |
Domestic |  | $ | (2,831,433 | ) | $ | 486,425 |
Foreign |  | 760,658 |  | (407,651 | )
Total |  | $ | (2,070,775 | ) | $ | 78,774 |
Schedule of deferred tax assets (liabilities) |
|  | 2017 |  | 2016 |
Deferred Tax |  |  |  |  |
Allowance for uncollectable accounts |  | $ | 49,000 |  | $ | 317,000 |
Inventories reserve |  | 198,000 |  | 242,000 |
Accrued vacation |  | 194,000 |  | 362,000 |
Amortization |  | 191,000 |  | 56,000 |
Stock-based compensation and equity appreciation rights |  | 23,000 |  | 29,000 |
Net operating loss carryforwards |  | 359,000 |  | 134,000 |
Tax credit carryforwards |  | 613,000 |  | 242,000 |
Other |  | 23,720 |  | 188,000 |
|  | 1,650,720 |  | 1,570,000 |
Valuation allowance |  | (1,146,000 | ) | (135,000 | )
Deferred tax assets |  | 504,720 |  | 1,435,000 |
Prepaid expenses |  | (165,000 | ) | (323,000 | )
Property and equipment |  | (319,000 | ) | (569,000 | )
Deferred tax liabilities |  | (484,000 | ) | (892,000 | )
Net deferred tax assets |  | $ | 20,720 |  | $ | 543,000 |
Schedule of changes in total gross unrecognized tax benefit liabilities, excluding accrued interest |
Balance as of December 31, 2015 |  | $ | 51,000 |
Tax positions related to 2016: |  |  |
Additions based on tax positions related to the current year |  | 15,000 |
Additions based on tax positions related to the prior year |  | 5,000 |
Reductions based on tax positions related to a prior year |  | (6,000 | )
Statute of limitations |  | (13,000 | )
Balance as of December 31, 2016 |  | $ | 52,000 |
Tax positions related to current year: |  |  |
Additions based on tax positions related to the current year |  | 22,000 |
Statute of limitations |  | (22,000 | )
Balance as of December 31, 2017 |  | $ | 52,000 |

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