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9 - INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] Income tax provision is summarized as follows:

   
Year Ended December 31,
 
   
2013
   
2012
 
Current:
           
Federal
  $ -     $ -  
State
    2,000       3,000  
      2,000       3,000  
Deferred:
               
Federal
    (257,000 )     (202,000 )
State
    (76,000 )     (60,000 )
Increase in valuation allowance
    333,000       262,000  
      -       -  
                 
Income tax provision
  $ 2,000     $ 3,000  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] The actual income tax provision differs from the “expected” tax computed by applying the Federal corporate tax rate of 34% to the loss before income taxes as follows:

   
Year Ended December 31,
 
   
2013
   
2012
 
“Expected” income tax benefit
  $ (327,000 )   $ (261,000 )
State tax expense, net of Federal benefit
    2,000       2,000  
Foreign (income) loss
    -       -  
Increase in valuation allowance
    333,000       262,000  
Other
    (6,000 )     -  
Income tax provision
  $ 2,000     $ 3,000  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] The tax effects of temporary differences which give rise to significant portions of the deferred taxes are summarized as follows:

   
December 31,
 
   
2013
   
2012
 
Deferred tax assets:
           
Inventory reserves
  $ 2,544,000     $ 2,189,000  
Section 263a adjustment
    82,000       83,000  
Allowances for bad debts and returns
    22,000       32,000  
Accrued expenses
    24,000       24,000  
Asset valuation reserve
    57,000       57,000  
State net operating loss carry forward
    101,000       162,000  
Other
    107,000       40,000  
Total deferred tax assets
    2,937,000       2,587,000  
Valuation allowance
    (2,721,000 )     (2,389,000 )
      216,000       198,000  
Deferred tax liabilities:
               
Deferred state taxes
    (216,000 )     (198,000 )
                 
Net deferred tax assets
  $ -     $ -