22. INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

For the three months ended September 30, 2014, non-related parties interest expense of $10,312 is comprised of $10,216 interest on convertible debentures and $96 other interest. For the three months ended September 30, 2013, non-related parties interest expense of $55,532 is comprised of $55,239 interest on convertible debentures and $293 other interest.

For the three months ended September 30, 2014, $26,223 other income, net is comprised primarily of $49,812 sales commissions, partially offset by $20,406 headquarters and manufacturing facility relocation expense, and $3,183 other expense, net of individually insignificant items. For the three months ended September 30, 2013, $68,110 other income, net is comprised primarily of approximately $56,000 in sales commissions; approximately $7,000 adjustment downward of estimated foreclosure liability resulting from Final Judgment; approximately $3,200 recovery of security deposit written off in prior period, approximately $5,700 individually insignificant, net other income transactions, and partially offset by approximately $4,000 loss on extinguishment of debentures [See Note 12. CONVERTIBLE DEBENTURES. Ref. (3)].

For the nine months ended September 30, 2014, non-related parties interest expense of $35,564 is comprised of $34,702 interest on convertible debentures and $862 other interest. For the nine months ended September 30, 2013, non-related parties interest expense of $180,582 is comprised of approximately $178,000 interest on convertible debentures and $3,000 other interest.

For the nine months ended September 30, 2014, $23,619 other income, net is comprised primarily of $49,812 sales commissions, $31,463 write off of accrued legal expense from prior years resulting from resolution of overbilling as identified by Company, $5,144 royalty income on licensed patents, and partially offset by $20,406 headquarters and manufacturing facility relocation expense, $27,846 loss on disposal of fixed assets, $14,850 loss on convertible debenture settlement. For the nine months ended September 30, 2013, $96,734 other income, net is comprised primarily $106,000 in sales commissions, approximately $22,000 royalty income on licensed patents, $47,500 return and retirement of year end 2012 stock bonuses granted to certain consultants, approximately $7,000 adjustment downward of foreclosure liability resulting from Final Judgment, approximately $12,000 other income, net of individually insignificant items, and partially offset by approximately $98,000 loss on extinguishment of convertible debentures.