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Note 10 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Allowance for doubtful accounts | $ 773 | $ 771
Inventory capitalization | 6,813 | 19,071
Depreciation and amortization | 70,272 |
Depreciation and amortization |  | (211,014)
Investment tax credits |  | 475,000
Research & development tax credits | 496,930 | 1,278,690
Compensation costs | 838,643 | 1,000,073
Vacation accrual | 179,309 | 333,396
Net operating loss carryforward |  | (7,280)
Capital loss carryforward | 16,446 | 26,627
Net long-term deferred tax asset | 1,609,186 | 2,915,334
Less valuation allowance |  | (475,000)
Deferred income taxes | $ 1,609,186 | $ 2,440,334

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