6. PATENTS

9 Months Ended

Sep. 30, 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.

	September 30, 2013 Cost		Accumulated Amortization		September 30, 2013  Net
Patents	$	257,325	$	78,099	$	179,226

	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 amortization for 2013 - $14,534 (2012 - $9,220)

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

2013	$	18,283
2014		18,283
2015		18,283
2016		18,283
2017		18,283