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Note 4 - Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2012
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block] | 4. VALUATION AND QUALIFYING ACCOUNTS
· | Allowance for uncollectible accounts
We maintain allowances for bad debts based on factors such as the composition of accounts receivable, the age of the accounts, historical bad debt experience, and our evaluation of the financial condition and past collection history of each customer. Accounts are written off as they are deemed uncollectible based on a periodic review of accounts. Our allowance for doubtful accounts was $112,000 and $81,000, respectively, at December 31, 2012 and 2011. The following is a roll forward of the allowance for doubtful accounts:
Year ended: |  | Balance at beginning of year |  |  | Reserve "purchased" during year |  |  | Additions (reductions) charged to costs and expenses |  |  | Foreign exchange gain/loss |  |  | Write-offs |  |  | Balance at end of year |
December 31, 2012 |  | $ | 80,926 |  |  |  | - |  |  |  | 77,143 |  |  |  | 242 |  |  |  | (46,315 | ) |  | $ | 111,996 |
December 31, 2011 |  | $ | 146,929 |  |  |  | - |  |  |  | (45,315 | ) |  |  | 156 |  |  |  | (20,844 | ) |  | $ | 80,926 |
December 31, 2010 |  | $ | 136,023 |  |  |  | - |  |  |  | 25,348 |  |  |  | 595 |  |  |  | (15,037 | ) |  | $ | 146,929 |
· | Sales returns and defective merchandise
Product returns are generally recorded directly against sales as those returns occur. Historically, the amount of returns is immaterial and as a result, no reserve is recorded in the financial statements.
· | Slow-moving and obsolete inventory
The majority of inventory items maintained by us have no restrictive shelf life. We review all inventory items annually to determine what items should be eliminated from the product line. Items are selected for several reasons: (1) they are slow-moving; (2) the supplier is unable to provide an acceptable quality or quantity; or (3) to maintain a freshness in the product line. Once an item has been selected to discontinue, we devalue the cost of the item by 25% of its original value each quarter until its value has been reduced to zero. Reductions in inventory for slow-moving and obsolete inventory are recorded directly against inventory.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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