Patents

6 Months Ended

Jun. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Patents

7. 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.

	June 30, 2019 Cost		Accumulated Amortization		June 30, 2019 Net
Patents	$	202,565	$	147,770	$	54,795

	December 31, 2018 Cost		Accumulated Amortization		December 31, 2018 Net
Patents	$	194,320	$	131,306	$	63,014

The increase in the carrying amount of patents is primarily due to foreign currency translation effects. The 2019 cost in Canadian dollars - $265,102 (2018 - $265,102 in Canadian dollars).

Amount of amortization for 2019 - $8,219 (2018 - $8,219) and is included in cost of sales in the consolidated statements of income and comprehensive income.

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

2019	$	8,219
2020		16,438
2021		16,438
2022		13,700