6. PATENTS

3 Months Ended

Mar. 31, 2014

Notes to Financial Statements

Note 6. 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.

	March 31, 2014 Cost		Accumulated Amortization		March 31, 2014 Net
Patents	$	239,867	$	81,953	$	157,914

	December 31, 2013 Cost		Accumulated Amortization		December 31, 2013 Net
Patents	$	249,284	$	80,416	$	168,868

Decrease in 2014 cost was due to currency conversion.  The 2014 cost in Canadian dollars - $265,102 (2013 - $265,102 in Canadian dollars).

Amount of depreciation for 2014 - $4,590 (2013 - $5,325)

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

2014	$	18,330
2015		18,330
2016		18,330
2017		18,330
2018		18,330