v3.26.1
10. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)
12 Months Ended
May 31, 2026
Tables/Schedules  
Schedule of Deferred Tax Assets and Liabilities

 

2026

 

2025

 

Deferred tax assets:

 

 

 

 

Allowance for estimated credit losses

$41,000  

 

$118,500  

 

Tax inventory adjustment

67,200  

 

52,600  

 

Allowance for obsolete inventory

145,900  

 

165,500  

 

Accrued professional fees

20,100  

 

 

 

Accrued vacation

179,000  

 

169,600  

 

Warranty reserve

100,100  

 

112,500  

 

R&D capitalization

1,450,500  

 

2,111,200  

 

Stock options issued for services

537,700  

 

117,700  

 

2,541,500  

 

2,847,600  

 

Deferred tax liabilities:

 

 

 

 

Excess tax depreciation

(1,268,500) 

 

(1,249,600) 

 

Net deferred tax assets

$1,273,000  

 

$1,598,000