NOTE 11 PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2020

NOTE 11 PROPERTY AND EQUIPMENT

Property and equipment

	Right-of-use assets $			Furniture and equipment $			Leasehold improvements $			Testing equipment $		Total $
Cost
Balance, December 31, 2018		-			28,360			118,465			-		146,825
Adoption of IFRS 16		324,972			-			-			-		324,972
Acquisition of Sun Valley		431,544			32,952			91,859			-		556,355
Additions		425,539			3,828			-			-		429,367
Impairment		(324,972	)		(28,360	)		(118,466	)		-		(471,798	)
Balance, December 31, 2019		857,083			36,780			91,858			-		985,721
Acquisition of Kai Medical		294,669			114,000			86,000			928,149		1,422,818
Acquisition of LP&A		39,271			-			-			-		39,271
Additions		-			3,495			-			-		3,495
Disposals		(402,533	)		-			-			-		(402,533	)
Balance, December 31, 2020		788,490			154,275			177,858			928,149		2,048,772

Accumulated amortization
Balance, December 31, 2018	-		(19,765	)	-		-		(19,765	)
Adoption of IFRS 16	(196,479	)	-		-		-		(196,479	)
Amortization	(196,563	)	(13,164	)	(37,873	)	-		(247,600	)
Write off	245,847		25,750		3,949		-		275,546
Balance, December 31, 2019	(147,195	)	(7,179	)	33,924	)	-		(188,298	)
Amortization	(222,910	)	(35,776	)	(40,881	)	(29,005	)	(328,572	)
Disposals	58,145		-		-		-		58,145
Balance, December 31, 2020	(311,960	)	(42,955	)	(74,805	)	(29,005	)	(458,725	)

Carrying amount
Balance, December 31, 2019	709,888	29,601	57,934	-	797,423
Balance, December 31, 2020	476,530	111,320	103,053	899,144	1,590,047