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Note 10 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Excess of tax over financial accounting | $ 708,825 | $ 624,154
Vacation accrual | 0 | 1,971
Reserve for excess and obsolete inventory | 49,615 | 151,288
Accrued expenses | 4,305 | 0
Accrued interest | 13,125 | 0
Discount amortization | 175,420 | 0
Deferred compensation | 52,500 | 49,556
Net operating loss carryover | 9,959,356 | 7,627,046
Excess of book over tax depreciation | (343,294) | (610,694)
Excess of book over tax work in progress | (587,469) | (817,131)
Valuation allowance | (10,257,162) | (7,331,357)
Deferred Tax Liabilities, Net, Total | (224,779) | (305,167)
Long-term deferred tax asset | 0 | 0
Long-term deferred tax liability | (224,779) | (305,167)
Deferred Income Tax Liabilities, Net, Total | $ (224,779) | $ (305,167)

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