Note I - Accrued Liabilities

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE I—ACCRUED LIABILITIES

Accrued liabilities consisted of the following as of December 31:

		*2025*				*2024*

Compensation		$	388,072			$	549,217
Compensated absences			344,917				299,152
Accrued legal and accounting fees			221,600				161,000
Taxes			15,986				55,986
Employee expenses reimbursement			145,209				154,209
Sales tax payable			27,434				18,147
Other			190,712				41,021

Total		$	1,333,930			$	1,278,732

For the years ended December 31, 2025 from December 31, 2024, there were decreases in compensation costs related to commission payments due of approximately, $161,000 and decreases in employee expenses reimbursement due to timing of reimbursements of approximately $9,000. These decreases were offset by increases for the years ended December 31, 2025 and December 31, 2024 of approximately $46,000 for a higher vacation time accrual, approximately $25,000 for higher legal and accounting fees, approximately $9,000 for sales tax, and approximately $157,000 for miscellaneous accrued expenses.