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v3.23.1

Note S - Revision of Previously Issued Consolidated Financial Statements (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] |
|  | December 31, |
|  | 2021 As Reported |  |  | Adjustments |  |  | 2021 As Revised |
U.S. statutory income tax rate |  |  | 21.0 | % |  |  | - | % |  |  | 21.0 | %
State taxes, net of federal benefit |  |  | - |  |  |  | 1.1 |  |  |  | 1.1 |
Permanent differences |  |  | - |  |  |  | (1.0 | ) |  |  | (1.0 | )
Expiration of net operating loss and research credit carryforwards |  |  | - |  |  |  | (13.8 | ) |  |  | (13.8 | )
Expiration and forfeiture of stock options |  |  | - |  |  |  | (1.5 | ) |  |  | (1.5 | )
Other |  |  | - |  |  |  | (2.4 | ) |  |  | (2.4 | )
Valuation allowance |  |  | - |  |  |  | (3.4 | ) |  |  | (3.4 | )
Effect of net operating loss |  |  | (21.0 | )% |  |  | 21.0 |  |  |  | - |
Total |  |  | - | % |  |  | - | % |  |  | - | %
|  | December 31, |
|  | 2021 As Reported |  |  | Adjustments |  |  | 2021 As Revised |
Accrued compensation |  | $ | 135,000 |  |  | $ | (25,000 | ) |  | $ | 110,000 |
Allowance for doubtful accounts |  |  | 75,000 |  |  |  | (5,000 | ) |  |  | 70,000 |
Stock based compensation |  |  | 1,149,000 |  |  |  | (663,000 | ) |  |  | 486,000 |
Equipment and leasehold improvements |  |  | (10,000 | ) |  |  | 11,000 |  |  |  | 1,000 |
Intangible assets |  |  | 75,000 |  |  |  | (14,000 | ) |  |  | 61,000 |
Operating lease liability |  |  | - |  |  |  | 59,000 |  |  |  | 59,000 |
Reserve on debt security |  |  | - |  |  |  | 13,000 |  |  |  | 13,000 |
Operating lease right-of -use assets |  |  | - |  |  |  | (57,000 | ) |  |  | (57,000 | )
Net operating loss and research credit carryforwards |  |  | 14,467,000 |  |  |  | 681,000 |  |  |  | 15,148,000 |
Valuation allowance |  |  | (15,891,000 | ) |  |  | - |  |  |  | (15,891,000 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |  |  | $ | - |
|  | December 31, |
|  | 2020 As Reported |  |  | Adjustments |  |  | 2020 As Revised |
Accrued compensation |  | $ | 81,000 |  |  | $ | (15,000 | ) |  | $ | 66,000 |
Allowance for doubtful accounts |  |  | 474,000 |  |  |  | (471,000 | ) |  |  | 3,000 |
Stock based compensation |  |  | 1,073,000 |  |  |  | (511,000 | ) |  |  | 562,000 |
Equipment and leasehold improvements |  |  | (14,000 | ) |  |  | 19,000 |  |  |  | 5,000 |
Intangible assets |  |  | 65,000 |  |  |  | (12,000 | ) |  |  | 53,000 |
Operating lease liability |  |  | - |  |  |  | 111,000 |  |  |  | 111,000 |
Operating lease right-of -use assets |  |  | - |  |  |  | (109,000 | ) |  |  | (109,000 | )
Net operating loss and research credit carryforwards |  |  | 13,337,000 |  |  |  | 1,688,000 |  |  |  | 15,025,000 |
Valuation allowance |  |  | (15,016,000 | ) |  |  | (700,000 | ) |  |  | (15,716,000 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |  |  | $ | - |

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