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v3.23.1

Note A - The Company and Summary of Significant Accounting Policies (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2023 | Dec. 31, 2022
Notes Tables |  |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | March 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Accounts receivable |  | $ | 3,985,988 |  |  | $ | 2,096,569 |
Allowance for doubtful accounts |  |  | (623,785 | ) |  |  | (573,785 | )
Accounts receivable, net of allowances for doubtful accounts |  | $ | 3,362,203 |  |  | $ | 1,522,784 |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Accounts receivable |  | $ | 2,096,569 |  |  | $ | 1,234,411 |
Loss on foreign currency |  |  | - |  |  |  | (50,000 | )
Allowance for doubtful accounts |  |  | (573,785 | ) |  |  | (213,785 | )
Accounts receivable, net of allowances for doubtful accounts |  | $ | 1,522,784 |  |  | $ | 970,626 |
|  | Balance at Beginning of Year |  |  | Charged to Costs and Expenses |  |  | Deductions from Reserves |  |  | Balance at End of Year |
Year ended December 31, 2022 Allowance for Doubtful Accounts |  | $ | 213,785 |  |  | $ | 360,000 |  |  | $ | - |  |  | $ | 573,785 |
Year ended December 31, 2021 Allowance for Doubtful Accounts |  | $ | 1,733,785 |  |  | $ | 200,000 |  |  | $ | (1,720,000 | ) |  | $ | 213,785 |
Useful Lives of Property Plan and Equipment [Table Text Block] |  |
|  | Years |
Equipment and leasehold improvements |  |  |  |  |  |
Equipment |  |  | 3 | - | 5 |
Furniture and fixtures |  |  | 3 | - | 5 |
Software |  |  |  | 3 |  |
Leasehold improvements |  | life or lease term |
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block] |
|  | Three Months Ended March 31, |
|  | 2023 |  |  | 2022 |
Selling, general and administrative |  | $ | 55,453 |  |  | $ | 92,426 |
Research, development and engineering |  |  | 15,922 |  |  |  | 17,271 |
|  | $ | 71,375 |  |  | $ | 109,697 |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Selling, general and administrative |  | $ | 310,017 |  |  | $ | 269,368 |
Research, development and engineering |  |  | 77,890 |  |  |  | 45,347 |
|  | $ | 387,907 |  |  | $ | 314,715 |
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block] |  |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Convertible note at fair value |  | $ | 2,596,203 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,596,203 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |  |
Beginning balance |  | $ | - |
Purchases and issuances |  |  | 2,200,000 |
Day one loss on value of hybrid instrument |  |  | 396,203 |
Ending balance |  | $ | 2,259,203 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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