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Note 10 - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014
--- | --- | ---
Allowance for doubtful accounts | $ 6,345 | $ 16,826
Inventory capitalization | 11,540 | 23,185
Depreciation and amortization | 228,610 |
Depreciation and amortization |  | (371,669)
Investment tax credits | 475,000 | 475,000
Research & development tax credits | 1,134,168 | 696,865
Compensation costs | 730,909 | 375,080
Vacation accrual | $ 323,860 | 242,099
Accrued loss on legal settlement |  | 1,674,500
Net operating loss carryforward |  | 954,580
Capital loss carryforward | $ 26,627 | 26,627
Gross deferred tax asset | 2,479,839 | 4,113,093
Less valuation allowance | (475,000) | (475,000)
Net deferred tax asset | 2,004,839 | 3,636,093
Net current deferred tax asset | 398,009 | 2,887,960
Deferred income taxes | 1,606,830 | 750,133
Net deferred tax asset | $ 2,004,839 | $ 3,638,093

X
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