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Note S - Revision of Previously Issued Consolidated Financial Statements (Tables)

12 Months Ended

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		$	-			$	-			$	-

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

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X

- References

No definition available.

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