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Note 8 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Excess of tax over financial accounting | $ 624,154 | $ 0
Vacation accrual | 1,971 | 3,908
Reserve for excess and obsolete inventory | 151,288 | 152,680
Business tax credit carryover | 0 | 30,935
Deferred compensation | 49,556 | 17,943
Net operating loss carryover | 7,627,046 | 5,889,088
Excess of book over tax depreciation | (610,694) | (300,805)
Excess of book over tax work in progress | (817,131) | (847,290)
Valuation allowance | (7,331,357) | (5,285,222)
Deferred Tax Liabilities, Net, Total | (305,167) | (338,763)
Long-term deferred tax asset | 0 | 0
Long-term deferred tax liability | (305,167) | (338,763)
Deferred Income Tax Liabilities, Net, Total | $ (305,167) | $ (338,763)

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