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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Significant Accounting Policies

Schedule of cash and cash equivalents

December 31		2022				2021
Cash and cash equivalents		$	14,439,000			$	3,766,000
Restricted cash			85,000				85,000
Total cash and cash equivalents and restricted cash		$	14,524,000			$	3,851,000

Allowance for doubtful accounts

December 31		2022				2021
Beginning balance		$	355,000			$	268,000
Bad debt provision			(44,000	)			103,000
Accounts written-off			(299,000	)			(111,000	)
Recoveries			92,000				95,000
Ending balance		$	104,000			$	355,000

Schedule of property and Equipment

Production tooling, machinery and equipment		1 – 6 years
Office furniture and fixtures		1 – 3 years
Computer equipment and software		3 – 5 years
Leasehold improvements		1 – 3 years

Weighted average common shares outstanding

Year ended December 31		2022				2021
Denominator for basic net income (loss) per share - weighted average shares			1,791,000				1,760,000
Effect of dilutive securities:
Stock options, restricted stock units and restricted stock awards			5,000				-
Denominator for diluted net income (loss) per share - weighted average shares			1,796,000				1,760,000

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