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Patents

9 Months Ended

Sep. 30, 2011

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, $82,945 (2010 - $79,942) are not subject to amortization as of September 30, 2011, as the patents are still in the process of being approved.

	September 30,				September 30,
	2011 Cost		Accumulated Amortization		2011 Net
Patents	$	252,938	$	47,993	$	204,945

	December 30,				December 30,
	2010 Cost		Accumulated Amortization		2010 Net
Patents	$	266,530	$	41,350	$	225,180

Decrease 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 nine months ended September 3, 2011: $9,265 (for nine months ended September 30, 2010: $8,844)

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

2011	$	12,828
2012		12,828
2013		12,828
2014		12,828
2015		12,828