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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

Schedule Of Income Tax Expense (Benefit)

Year Ended December 31		2013			2012
Current taxes - Federal		$	816,000		$	(772,000	)
Current taxes - State		52,000			47,000
Deferred taxes - Federal		139,000			101,000
Deferred taxes - State		39,000			(9,000		)
Income tax expense (benefit)		$	1,046,000		$	(633,000	)

Schedule Of Significant Components Of Deferred Taxes

As of December 31		2013			2012
Current Deferred Tax Assets:
Accrued compensation		$	—		$	304,000
Accrued expenses		134,000			142,000
Net operating loss carryforwards		16,000			8,000
Inventory reserve		14,000			10,000
Other		7,000			14,000
Current deferred tax assets		$	171,000		$	478,000
Long-Term Deferred Tax Assets (Liabilities):
Depreciation		$	(372,000	)	$	(513,000	)
Stock options		68,000			46,000
Net operating loss carryforwards		20,000			54,000
Long-term deferred tax liabilities		$	(284,000	)	$	(413,000	)

Reconciliation Of Effective Income Tax Rate

Year Ended December 31		2013		2012
Federal statutory rate		34.0	%	(35.0	)%
Stock options		4.9		4.6
State taxes		1.6		0.1
Other permanent differences		0.7		1.1
Impact of uncertain tax positions		1.2		0.9
Other		0.7		0.2
Effective federal income tax rate		43.1	%	(28.1	)%

Reconciliation Of The Liability For Uncertain Tax Positions

Balance at January 1, 2012		$	424,000
Reduction as a result of filing state tax returns		(13,000		)
Increases due to interest		19,000
Balance at December 31, 2012		430,000
Resolution of prior year items		(3,000		)
Increases due to current year positions		10,000
Increases due to interest		21,000
Balance at December 31, 2013		$	458,000

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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