6. PATENTS

3 Months Ended

Mar. 31, 2016

Notes to Financial Statements

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, 2016 Cost		Accumulated Amortization		March 31, 2016 Net
Patents	$	203,958	$	100,659	$	103,299

	December 31, 2015 Cost		Accumulated Amortization		December 31, 2015 Net
Patents	$	191,698	$	91,075	$	100,623

Increase in 2016 cost was due to currency conversion.  The 2016 cost in Canadian dollars - $265,102 (2015 - $265,102 in Canadian dollars).

Amount of amortization for 2016 - $3,691 (2015 - $4,081) and is included in cost of sales in the consolidated statements of operations and comprehensive income (loss).

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

2016	$	15,602
2017		15,602
2018		15,602
2019		15,602
2020		15,602