PATENTS

9 Months Ended

Sep. 30, 2021

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.

	September 30, 2021 Cost		Accumulated Amortization		September 30, 2021 Net
Patents	$	208,078	$	190,270	$	17,808

	December 31, 2020 Cost		Accumulated Amortization		December 31, 2020 Net
Patents	$	208,211	$	178,074	$	30,137

Decrease in 2021 cost was due to currency conversion. 2021 cost in Canadian dollars - $265,102 (2020 - $265,102 in Canadian dollars).

Amount of amortization for 2021 - $12,329 (2020 - $12,329)

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

2021	$	16,437
2022		13,700