|
Note 16 - Income Taxes (Tables)
|
12 Months Ended |
|
Dec. 31, 2013
|
| Income Tax Disclosure [Abstract] |
|
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|
|
|
December 31,
2013
|
|
|
December 31,
2012
|
|
|
Tax at federal statutory rate
|
|
$
|
(967,000
|
)
|
|
$
|
(2,936,000
|
)
|
|
State taxes, net of federal benefit
|
|
|
(160,000
|
)
|
|
|
(454,000
|
)
|
|
Research and development credits
|
|
|
(12,000
|
)
|
|
|
—
|
|
|
Fair market value of warrants & derivatives
|
|
|
(22,000
|
)
|
|
|
142,000
|
|
|
Stock based compensation
|
|
|
29,000
|
|
|
|
145,000
|
|
|
Other permanent items
|
|
|
1,000
|
|
|
|
(7,000
|
)
|
|
Valuation allowance
|
|
|
1,131,000
|
|
|
|
3,110,000
|
|
|
Income tax provision
|
|
$
|
—
|
|
|
$
|
—
|
|
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|
|
|
December 31,
2013
|
|
|
December 31,
2012
|
|
|
Deferred tax assets:
|
|
|
|
|
|
|
Net operating loss and credit carryforwards
|
|
$
|
29,431,000
|
|
|
$
|
27,874,000
|
|
|
Stock-based compensation
|
|
|
1,193,000
|
|
|
|
1,190,000
|
|
|
Accruals
|
|
|
558,000
|
|
|
|
976,000
|
|
|
Basis difference for fixed assets and intangibles
|
|
|
174,000
|
|
|
|
190,000
|
|
|
Total gross deferred tax assets
|
|
|
31,356,000
|
|
|
|
30,230,000
|
|
|
Valuation allowance
|
|
|
(31,356,000
|
)
|
|
|
(30,230,000
|
)
|
|
Net deferred tax assets
|
|
$
|
—
|
|
|
$
|
—
|
|
|
| Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
Balance, beginning of year
|
|
$
|
140,000
|
|
|
$
|
136,000
|
|
|
Additions based on tax positions related to the current year
|
|
|
—
|
|
|
|
—
|
|
|
Additions for tax positions related to prior years
|
|
|
7,000
|
|
|
|
4,000
|
|
|
Reductions for tax positions related to prior years
|
|
|
—
|
|
|
|
—
|
|
|
Balance, end of year
|
|
$
|
147,000
|
|
|
$
|
140,000
|
|
|