6. PATENTS

9 Months Ended

Sep. 30, 2017

Notes to Financial Statements

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.

	September 30, 2017 Cost		Accumulated Amortization		September 30, 2017 Net
Patents	$	212,426	$	128,864	$	83,562

	December 31, 2016 Cost		Accumulated Amortization		December 31, 2016 Net
Patents	$	197,448	$	101,558	$	95,890

Increase in 2017 cost was due to currency conversion. 2017 cost in Canadian dollars - $265,102 (2016 - $265,102 in Canadian dollars).

Amount of amortization for 2017 - $12,329 (2016 - $11,556)

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

2017	$	16,438
2018		16,438
2019		16,438
2020		16,438
2021		16,438