Patents

6 Months Ended

Jun. 30, 2011

Notes to Financial Statements

Patents

6. Patents

In fiscal 2005, the Company started the patent process for additional WATER$AVR® products. Patents associated with these costs were granted in 2006 and they have been amortized over their legal life of 17 years.

Of the patents costs listed below, $81,466(2010 - $79,582) are not subject to amortization as of June 30, 2011, as the patents are still in the process of being approved.

	2011 Cost		Accumulated Amortization		2011 Net
Patents	$	274,836	$	48,986	$	225,850

	2010 Cost		Accumulated Amortization		2010 Net
Patents	$	266,530	$	41,350	$	225,180

Increase in 2011 cost was due to currency conversion. 2011 cost in Canadian dollars - $265,102 (2010 - $265,102 in Canadian dollars).

Amount of depreciation for 2011 - $6,264 (2010 - $5,069)

Estimated depreciation expense over the next five years is as follows:

2011	$	12,688
2012		12,688
2013		12,688
2014		12,688
2015		12,688