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Note R - Income Taxes - Components of Deferred Taxes (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Accrued compensation | $ 112,201 | $ 113,000
Allowance for doubtful accounts | 90,405 | 169,000
Research and development expenses | 1,017,551 | 633,000
Capital loss carry forward | 114,251 | 114,000
Stock-based compensation | 32,408 | 456,000
Equipment and leasehold improvements | (12,353) | (19,000)
Reserve - Foreign | 150,000 | 0
Inventory reserve | 828,668 | 89,000
Interest expense | 0 | 44,000
Operating lease liabilities | 0 | 44,000
Other | 1,000 | 0
Tax credits | 1,748,235 | 0
Operating lease right-of-use assets, asset | 206 |
Operating lease right-of-use assets, liability |  | (44,000)
Net operating loss and research and credit carryforwards | 13,277,118 | 15,248,000
Valuation allowance | (17,214,690) | (17,188,000)
Net deferred tax liability | 0 | (170,000)
Domestic Tax Jurisdiction [Member] |  |
Intangible assets - US | 0 | 341,000
Foreign Tax Jurisdiction [Member] |  |
Deferred Tax Liability, Intangible Assets | $ (145,000) | $ (170,000)

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