7. Income Taxes (Details) (USD $)
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Dec. 31, 2014
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Dec. 31, 2013
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Deferred tax assets: | ||
Net operating loss carryforward | $ 5,468,700us-gaap_UnrecognizedTaxBenefitsResultingInNetOperatingLossCarryforward | $ 5,514,100us-gaap_UnrecognizedTaxBenefitsResultingInNetOperatingLossCarryforward |
Accrued Vacation and Commissions | 379,500IAIC_DeferredTaxAccruedVacationAndCommissions | 334,200IAIC_DeferredTaxAccruedVacationAndCommissions |
Fixed assets | 48,100IAIC_DeferredTaxFixedAssets | 46,400IAIC_DeferredTaxFixedAssets |
Allowance for doubtful accounts | 300IAIC_DeferredTaxAssetsAllowanceForDoubtfulAccounts | 0IAIC_DeferredTaxAssetsAllowanceForDoubtfulAccounts |
AMT tax credit carryforward | 600us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax | 3,600us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax |
Other | 8,800us-gaap_DeferredTaxAssetsOther | 8,500us-gaap_DeferredTaxAssetsOther |
Subtotal | 5,906,000us-gaap_DeferredTaxAssetsGross | 5,906,800us-gaap_DeferredTaxAssetsGross |
Valuation allowance | (5,906,000)us-gaap_DeferredTaxAssetsValuationAllowance | (5,906,800)us-gaap_DeferredTaxAssetsValuationAllowance |
Total | $ 0us-gaap_DeferredTaxAssetsNet | $ 0us-gaap_DeferredTaxAssetsNet |
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- Definition
No authoritative reference available. No definition available.
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- Definition
Custom Element. No definition available.
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- Definition
Custom Element. No definition available.
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Definition
Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of an unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward. This amount is presented as a reduction of the related deferred tax asset in the balance sheet if that deferred tax asset is not used. This amount is presented separately from the deferred tax asset for a net operating loss carryforward if this unrelated tax benefit is associated with a different tax position. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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