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8 - INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2015
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,
 
   
2015
   
2014
 
Current:
           
Federal
  $ -     $ -  
State
    1,000       3,000  
      1,000       3,000  
Deferred:
               
Federal
    (176,000 )     (362,000 )
State
    (39,000 )     (65,000 )
Increase in valuation allowance
    215,000       427,000  
      -       -  
                 
Income tax provision
  $ 1,000     $ 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,
 
   
2015
   
2014
 
“Expected” income tax benefit
  $ (202,000 )   $ (386,000 )
State tax expense, net of Federal benefit
    1,000       2,000  
Foreign (income) loss
    6,000       10,000  
Increase in valuation allowance
    215,000       427,000  
Other
    (19,000 )     (50,000 )
Income tax provision
  $ 1,000     $ 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,
 
   
2015
   
2014
 
Deferred tax assets:
           
Inventory reserves
  $ 2,431,000     $ 2,820,000  
Section 263a adjustment
    74,000       79,000  
Allowances for bad debts and returns
    20,000       21,000  
Accrued expenses
    22,000       23,000  
Asset valuation reserve
    187,000       187,000  
State net operating loss carry forward
    526,000       40,000  
Other
    365,000       226,000  
Total deferred tax assets
    3,625,000       3,396,000  
Valuation allowance
    (3,365,000 )     (3,150,000 )
      260,000       246,000  
Deferred tax liabilities:
               
Deferred state taxes
    (260,000 )     (246,000 )
                 
Net deferred tax assets
  $ -     $ -