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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule Of Income Tax Benefit

Year Ended December 31		2017				2016
Current taxes - Federal		$	(316,000	)		$	(729,000	)
Current taxes - State			6,000				(50,000	)
Deferred taxes - Federal			(23,000	)			1,000
Deferred taxes - State			63,000				(36,000	)
Income tax benefit		$	(270,000	)		$	(814,000	)

Reconciliation Of Effective Income Tax Rate Percentage

Year Ended December 31		2017				2016
Federal statutory rate			34.0	%			34.0	%
Stock-based awards			(7.0	)			2.1
State taxes			1.5				6.3
Other permanent differences			(1.8	)			(0.8	)
Impact of uncertain tax positions			(3.0	)			(1.2	)
Valuation allowance			(8.5	)			(1.5	)
Tax rate change			14.7				-
Other			(0.2	)			(0.1	)
Effective federal income tax rate			29.7	%			38.8	%

Schedule of Resulting Noncurrent Deferred Tax Assets (Liabilities)

As of December 31		2017				2016
Deferred tax assets
Accrued expenses		$	183,000			$	171,000
Inventory reserve			42,000				65,000
Stock-based awards			52,000				53,000
Reserve for bad debts			50,000				51,000
Net operating loss and credit carryforwards			61,000				26,000
Other			25,000				38,000
Valuation allowance			(108,000	)			(31,000	)
Total deferred tax assets		$	305,000			$	373,000
Deferred tax liabilities
Depreciation		$	(465,000	)		$	(400,000	)
Prepaid expenses			(85,000	)			(175,000	)
Prepaid compensation			-				(3,000	)
Total deferred tax liabilities			(550,000	)			(578,000	)
Net deferred income tax liabilities		$	(245,000	)		$	(205,000	)

Reconciliation of the Liability for Uncertain Tax Positions

Balance at January 1, 2016		$	528,000
Decreases due to current year positions			(2,000	)
Increases due to interest			28,000
Balance at December 31, 2016			554,000
Increases due to interest			27,000
Balance at December 31, 2017		$	581,000

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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=84230637&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.

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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Tabular disclosure for 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 and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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