| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
Current
|
|
$
|
-
|
|
|
$
|
7,000
|
|
|
Deferred
|
|
|
(1,526,000
|
)
|
|
|
(1,154,000
|
)
|
|
Change in valuation allowance
|
|
|
1,526,000
|
|
|
|
1,147,000
|
|
|
Total income tax provision (benefit)
|
|
$
|
-
|
|
|
$
|
-
|
|
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
Current deferred income tax asset:
|
|
|
|
|
|
|
|
|
|
Accrued vacation and compensation
|
|
$
|
14,000
|
|
|
$
|
19,000
|
|
|
Reserves for warranty and other
|
|
|
54,000
|
|
|
|
57,000
|
|
|
Net operating loss carryforward/tax credits
|
|
|
284,000
|
|
|
|
-
|
|
|
Total
|
|
$
|
352,000
|
|
|
$
|
76,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-current deferred income tax asset:
|
|
|
|
|
|
|
|
|
|
Stock-based compensation expense
|
|
$
|
904,000
|
|
|
$
|
882,000
|
|
|
Deferred revenue/other
|
|
|
1,101,000
|
|
|
|
835,000
|
|
|
Net operating loss carryforward/tax credits
|
|
|
3,226,000
|
|
|
|
2,430,000
|
|
|
1603 cash grant basis
|
|
|
516,000
|
|
|
|
539,000
|
|
|
State depreciation adjustments
|
|
|
639,000
|
|
|
|
464,000
|
|
|
Accrued expenses
|
|
|
256,000
|
|
|
|
-
|
|
|
Less valuation allowance
|
|
|
(3,492,000
|
)
|
|
|
(1,965,000
|
)
|
|
Total
|
|
$
|
3,150,000
|
|
|
$
|
3,185,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Current deferred income tax liability:
|
|
|
|
|
|
|
|
|
|
Completed contract accounting
|
|
$
|
305,000
|
|
|
$
|
-
|
|
|
Prepaid expenses
|
|
|
47,000
|
|
|
|
87,000
|
|
|
Total
|
|
$
|
352,000
|
|
|
$
|
87,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-current deferred income tax liability
|
|
|
|
|
|
|
|
|
|
Deferred revenue
|
|
|
58,000
|
|
|
|
-
|
|
|
Depreciation
|
|
|
3,134,000
|
|
|
|
3,216,000
|
|
|
Total
|
|
$
|
3,192,000
|
|
|
$
|
3,216,000
|
|
|
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|
|
|
2013
|
|
|
|
|
|
|
2012
|
|
|
|
|
|
|
Statutory tax rate
|
|
$
|
(1,036,000
|
)
|
|
|
34.0
|
%
|
|
$
|
(1,001,000
|
)
|
|
|
34.0
|
%
|
|
States taxes, net of federal benefit
|
|
|
(183,000
|
)
|
|
|
6.0
|
|
|
|
(177,000
|
)
|
|
|
6.0
|
|
|
Nondeductible income/expenses
|
|
|
(313,000
|
)
|
|
|
10.3
|
|
|
|
54,000
|
|
|
|
(1.9
|
)
|
|
Other, net
|
|
|
5,000
|
|
|
|
(0.2
|
)
|
|
|
(23,000
|
)
|
|
|
0.8
|
|
|
Increase in valuation allowance
|
|
|
1,527,000
|
|
|
|
(50.1
|
)
|
|
|
1,147,000
|
|
|
|
(38.9
|
)
|
|
|
|
$
|
-
|
|
|
|
-
|
%
|
|
$
|
-
|
|
|
|
-
|
%
|
|