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Note 10 - Income Taxes (Detail) - Deferred tax assets and liabilities (USD $) | Dec. 31, 2012 | Dec. 31, 2011
--- | --- | ---
Allowance for doubtful accounts | $ 13,618 | $ 10,873
Inventory capitalization | 15,792 | 10,509
Depreciation and amortization | (585,231) | (622,307)
Investment tax credits | 600,000 | 600,000
Research & development tax credits | 435,051 | 431,006
Compensation costs | 235,384 | 250,931
Vacation accrual | 250,046 | 268,104
Capital loss carryforward | 268,237 | 105,474
Gross deferred tax asset | 1,232,897 | 1,054,590
Less valuation allowance | (475,000) | (475,000)
Net deferred tax asset | 757,897 | 579,590
Net current deferred tax asset | 189,153 | 189,510
Net long-term deferred tax asset | $ 568,744 | $ 390,080

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