PATENTS

6 Months Ended

Jun. 30, 2022

Finite-Lived Intangible Assets, Net [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, 2022 Cost		Accumulated Amortization		June 30, 2022 Net
Patents	$	205,719	$	200,240	$	5,479

	December 31, 2021 Cost		Accumulated Amortization		December 31, 2021 Net
Patents	$	208,079	$	194,380	$	13,699

The decrease in the carrying amount of patents is primarily due to foreign currency translation effects. The 2022 cost in Canadian dollars - $265,102 (December 31, 2021 - $265,102 in Canadian dollars).

Amount of amortization for the six months ended June 30, 2022 was - $8,220 (2021 - $8,219) and is included in cost of sales in the unaudited condensed interim consolidated statements of operations and comprehensive income.

Estimated amortization expense over the year is as follows:

2022 13,699