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Note 12 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Excess of tax over financial accounting | $ 1,454,389 | $ 973,859
Reserve for excess and obsolete inventory | 190,841 | 145,910
Accrued interest | 0 | 0
Discount amortization | 724,353 | 640,163
Deferred compensation | 0 | 0
Net operating loss carryover | 11,580,458 | 11,057,361
Excess of book over tax depreciation | (359,917) | (272,243)
Excess of book over tax work in progress | 190,196 |
Excess of book over tax work in progress |  | (253,930)
Valuation allowance | (13,881,379) | (12,445,765)
Deferred Tax Liabilities, Net | (101,059) | (154,645)
Long-term deferred tax asset | 0 | 0
Long-term deferred tax liability | (101,059) | (154,645)
Deferred Income Tax Liabilities, Net | $ (101,059) | $ (154,645)

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