8. WARRANTY RESERVE

12 Months Ended

Dec. 31, 2014

Guarantees [Abstract]

8. WARRANTY RESERVE

The Company warrants its products against defects in materials and workmanship for a period of three years.  The Company reviews the historical experience of failure rates and estimates the rate of warranty claims that will be made and has accrued a warranty reserve for these anticipated future warranty costs.  If actual results differ from the estimates, the Company would adjust the estimated warranty liability.  Changes in the warranty reserve are as follows:

	For the Year Ended December 31,
	2014			2013
Warranty reserve at beginning of period	$	160,000		$	145,000
Costs accrued for additional warranties		1,001			16,864
Service obligations honored		(1,001	)		(1,864	)
Reduction in accrued estimate		(20,000	)		-
Warranty reserve at end of period	$	140,000		$	160,000