XML 62 R49.htm IDEA: XBRL DOCUMENT 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