6. PATENTS

3 Months Ended

Mar. 31, 2013

Notes to Financial Statements

Note 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.

	March 31, 2013 Cost		Accumulated Amortization		March 31, 2013 Net
Patents	$	260,948	$	69,858	$	191,090

	December 31, 2012 Cost		Accumulated Amortization		December 31, 2012 Net
Patents	$	266,680	$	65,939	$	200,512

Decrease in 2013 cost was due to currency conversion. 2013 cost in Canadian dollars - $265,102 (2012 - $265,102 in Canadian dollars).

Amount of depreciation for 2013 - $5,325 (2012 - $3,056)

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

2013	$	21,136
2014		21,136
2015		21,136
2016		21,136
2017		21,136