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v3.23.1

Note R - Income Taxes - Components of Deferred Taxes (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Accrued compensation | $ 113,000 | $ 110,000 | $ 66,000
Allowance for doubtful accounts | 169,000 | 70,000 | 3,000
Research and development expenses | 633,000 | 0 |
Capital loss carry forward | 114,000 | 0 |
Stock-based compensation | 456,000 | 486,000 | 562,000
Equipment and leasehold improvements | (19,000) |  |
Equipment and leasehold improvements |  | 1,000 | 5,000
Intangible assets | 341,000 | 61,000 | 53,000
Intangible assets - Foreign | (170,000) | 0 |
Inventory reserve | 89,000 | 0 |
Interest expense | 44,000 | 0 |
Operating lease liabilities | 44,000 | 59,000 | 111,000
Reserve on debt security | 0 | 13,000 |
Operating lease right-of-use assets | (44,000) | (57,000) | (109,000)
Net operating loss and credit carryforwards | 15,248,000 | 15,148,000 | 15,025,000
Valuation allowances | (17,188,000) | (15,891,000) | (15,716,000)
Net deferred tax liability | $ (170,000) |  |
Net deferred tax liability |  | $ 0 | $ 0

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