6. PATENTS (Tables)

9 Months Ended

Sep. 30, 2013

Patents Tables

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

Estimated depreciation expense

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