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Note 10 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
--- | --- | --- | ---
Allowance for doubtful accounts | $ 771 | $ 6,345 |
Inventory capitalization | 19,071 | 11,540 |
Depreciation and amortization | (211,014) | (228,610) |
Investment tax credits | 475,000 | 475,000 |
Research & development tax credits | 1,278,690 | 1,134,168 |
Compensation costs | 1,000,073 | 730,909 |
Vacation accrual | 333,396 | 323,860 |
Accrued loss on legal settlement | 0 |  |
Net operating loss carryforward | (7,280) |  |
Capital loss carryforward | 26,627 | 26,627 |
Gross deferred tax asset | 2,915,334 | 2,479,839 |
Less valuation allowance | (475,000) | (475,000) | $ (475,000)
Net deferred tax asset | 2,440,334 | 2,004,839 |
Deferred income taxes | 428,355 | 398,009 |
Net long-term deferred tax asset | 2,011,979 | 1,606,830 |
Net deferred tax asset | $ 2,440,334 | $ 2,004,839 |

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