Patents

3 Months Ended

Mar. 31, 2020

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.

	March 31, 2020 Cost		Accumulated Amortization		March 31, 2020 Net
Patents	$	186,870	$	144,404	$	42,466

	December 31, 2019 Cost		Accumulated Amortization		December 31, 2019 Net
Patents	$	204,102	$	157,526	$	46,576

The decrease in the carrying amount of patents is primarily due to foreign currency translation effects. The 2020 cost in Canadian dollars - $265,102 (2019 - $265,102 in Canadian dollars).

Amount of amortization for 2020 - $4,110 (2019 - $4,110) and is included in cost of sales in the consolidated statements of income and comprehensive income.

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

2020	$	16,438
2021		16,438
2022		13,700