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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes

Schedule Of Income Tax Expense

Year Ended December 31		2015			2014
Current taxes - Federal		$	903,000		$	204,000
Current taxes - State		74,000			37,000
Deferred taxes - Federal		(4,000		)	51,000
Deferred taxes - State		33,000			6,000
Income tax expense		$	1,006,000		$	298,000

Reconciliation Of Effective Income Tax Rate Percentage

Year Ended December 31		2015		2014
Federal statutory rate		34.0	%	34.0	%
Stock-based awards		1.2		12.1
State taxes		2.1		2.3
Other permanent differences		0.7		5.3
Impact of uncertain tax positions		1.7		5.5
Other		(0.1	)	(0.7	)
Effective federal income tax rate		39.6	%	58.5	%

Schedule of resulting noncurrent deferred tax assets (liabilities)

As of December 31		2015			2014
Deferred tax assets
Accrued expenses		$	126,000		$	68,000
Stock-based awards		83,000			73,000
Reserve for bad debts		29,000			32,000
Inventory reserve		12,000			13,000
Net operating loss carryforwards		—			32,000
Other		9,000			7,000
Total deferred tax assets		$	259,000		$	225,000
Deferred tax liabilities
Depreciation		$	(322,000	)	$	(324,000	)
Prepaid expenses		(84,000		)	—
Prepaid compensation		(52,000		)	(71,000		)
Total deferred tax liabilities		(458,000		)	(395,000		)
Net deferred income tax liabilities		$	(199,000	)	$	(170,000	)

Reconciliation Of The Liability For Uncertain Tax Positions

Balance at January 1, 2014		$	458,000
Increases due to current year positions		5,000
Increases due to interest		23,000
Balance at December 31, 2014		486,000
Increases due to current year positions		18,000
Increases due to interest		24,000
Balance at December 31, 2015		$	528,000

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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