General form of registration statement for all companies including face-amount certificate companies

14. Income Taxes (December 2013 Note) (Tables)

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14. Income Taxes (December 2013 Note) (Tables)
12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
    2013     2012  
Deferred tax assets:                
NOL Carryover   $ 3,252,200     $ 2,531,500  
Returns Reserve     16,800       20,700  
Inventory Reserve     36,500       22,300  
Accrued Related Party Interest           36,700  
Accrued Officer Compensation           158,600  
Accrued Compensated Absences     14,800       38,100  
Charitable Contributions     1,300       1,900  
Deferred tax liabilities:                
Depreciation and Amortization     80,100       (58,700 )
                 
Valuation Allowance     (3,401,700 )     (2,751,100 )
Net deferred tax asset   $     $  
Schedule of Effective Income Tax Rate Reconciliation
    2013     2012  
             
Book Loss   $ (2,813,900 )   $ (806,400 )
Meals and Entertainment     5,900       2,800  
Stock Compensation for Services     525,900       229,600  
Stock issued for debt extinguishment     1,762,000       (66,800 )
Related Party Interest     (12,500 )     (45,700 )
Accrued Compensated Absences     (23,300 )     11,200  
Accrued Officer Compensation     (158,600 )     116,800  
Returns Reserve     (3,900 )     (12,100 )
Inventory Reserve     14,200       5,800  
Depreciation and Amortization     10,200       33,300  
Valuation Allowance     694,000       531,500  
    $     $