Patents

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

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, 2018 Cost		Accumulated Amortization		March 31, 2018 Net
Patents	$	205,613	$	130,271	$	75,342

	December 31, 2017 Cost		Accumulated Amortization		December 31, 2017 Net
Patents	$	212,426	$	132,974	$	79,452

Decrease in 2018 cost was due to currency conversion. The 2018 cost in Canadian dollars - $265,102 (2017 - $265,102 in Canadian dollars).

Amount of amortization for 2018 - $4,110 (2017 - $4,110) and is included in cost of sales in the consolidated statements of income and comprehensive income (loss).

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

2018	$	16,438
2019		16,438
2020		16,438
2021		16,438
2022		16,438