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4 - INVENTORY
9 Months Ended
Sep. 30, 2016
Inventory Disclosure [Abstract]  
Inventory Disclosure [Text Block]
4 – INVENTORY

Inventory – Inventory, consisting principally of products held for resale, is recorded at the lower of cost (determined using the first in-first out method) or estimated market value.  We had inventory balances in the amount of $8,124,000 and $9,015,000 at September 30, 2016 and December 31, 2015, respectively, which is presented net of valuation allowances of $6,037,000 and $5,674,000, respectively.  We evaluate inventories to identify excess, high-cost, slow-moving or other factors rendering inventories as unmarketable at normal profit margins.  Due to the large number of transactions and the complexity of managing and maintaining a large inventory of product offerings, estimates are made regarding adjustments to the cost of inventories.  Based on our assumptions about future demand and market conditions, inventories are carried at the lower of cost or estimated market value.  If our assumptions about future demand change, or market conditions are less favorable than those projected, additional write-downs of inventories may be required.  In any case, actual amounts could be different from those estimated.