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v3.23.1

Note S - Revision of Previously Issued Consolidated Financial Statements - Summary of Revisions (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
U.S. statutory income tax rate | 21.00% | 21.00% |
Accrued Compensation | $ 113,000 | $ 110,000 | $ 66,000
State taxes, net of federal benefit | 0.90% | 1.10% |
Allowance for doubtful accounts | $ 169,000 | $ 70,000 | 3,000
Permanent differences | (4.70%) | (1.00%) |
Stock based compensation | $ 456,000 | $ 486,000 | 562,000
Expiration of net operating loss and research credit carryforwards | (5.70%) | (13.80%) |
Equipment and leashold improvements | $ 19,000 |  |
Equipment and leashold improvements |  | $ 1,000 | 5,000
Expiration and forfeiture of stock options | (0.30%) | (1.50%) |
Intangible assets | $ 341,000 | $ 61,000 | 53,000
Other | (0.50%) | (2.40%) |
Operating lease liability | $ 44,000 | $ 59,000 | 111,000
Valuation allowance | (10.90%) | (3.40%) |
Reserve on debt security | $ 0 | $ 13,000 |
Operationg Lease right-of -use assets | 44,000 | $ 57,000 | 109,000
Valuation allowance |  | 0.00% |
Net operating loss and research credit carryforwards | $ 15,248,000 | $ 15,148,000 | 15,025,000
Effective tax rate | (0.20%) | 0.00% |
Valuation allowance | $ 17,188,000 | $ 15,891,000 | 15,716,000
Net deferred tax asset |  | $ 0 | 0
Previously Reported [Member] |  |  |
U.S. statutory income tax rate |  | 21.00% |
Accrued Compensation |  | $ 135,000 | 81,000
State taxes, net of federal benefit |  | 0.00% |
Allowance for doubtful accounts |  | $ 75,000 | 474,000
Permanent differences |  | 0.00% |
Stock based compensation |  | $ 1,149,000 | 1,073,000
Expiration of net operating loss and research credit carryforwards |  | 0.00% |
Equipment and leashold improvements |  | $ 10,000 | 14,000
Expiration and forfeiture of stock options |  | 0.00% |
Intangible assets |  | $ 75,000 | 65,000
Other |  | 0.00% |
Operating lease liability |  | $ 0 | 0
Valuation allowance |  | 0.00% |
Reserve on debt security |  | $ 0 |
Operationg Lease right-of -use assets |  | $ (0) | (0)
Valuation allowance |  | (21.00%) |
Net operating loss and research credit carryforwards |  | $ 14,467,000 | 13,337,000
Effective tax rate |  | 0.00% |
Valuation allowance |  | $ 15,891,000 | 15,016,000
Net deferred tax asset |  | $ 0 | 0
Revision of Prior Period, Adjustment [Member] |  |  |
U.S. statutory income tax rate |  | 0.00% |
Accrued Compensation |  | $ (25,000) | (15,000)
State taxes, net of federal benefit |  | 1.10% |
Allowance for doubtful accounts |  | $ (5,000) | (471,000)
Permanent differences |  | (1.00%) |
Stock based compensation |  | $ (663,000) | (511,000)
Expiration of net operating loss and research credit carryforwards |  | (13.80%) |
Equipment and leashold improvements |  | $ (11,000) | (19,000)
Expiration and forfeiture of stock options |  | (1.50%) |
Intangible assets |  | $ (14,000) | (12,000)
Other |  | (2.40%) |
Operating lease liability |  | $ 59,000 | 111,000
Valuation allowance |  | (3.40%) |
Reserve on debt security |  | $ 13,000 |
Operationg Lease right-of -use assets |  | $ 57,000 | 109,000
Valuation allowance |  | 21.00% |
Net operating loss and research credit carryforwards |  | $ 681,000 | 1,688,000
Effective tax rate |  | 0.00% |
Valuation allowance |  | $ (0) | 700,000
Net deferred tax asset |  | $ 0 | $ 0

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