NOTE 6 - INVENTORIES

12 Months Ended

Dec. 31, 2023

Notes

NOTE 6 - INVENTORIES

NOTE 6 – INVENTORIES

Inventories are located in Vista, California and at December 31, 2023, and 2022, consisted of the following:

	December 31,				December 31,
	2023				2022
Raw materials	$	799,642	$	836,833
Finished goods		494,074		634,275
Total	$	1,293,716	$	1,471,108
Allowance for obsolete inventory
Opening allowance		927,755		931,735
Additional allowance created during the Year		84,068
Earlier year allowance write back		(88,945)		(3,980)
Closing allowance		922,878		927,755
Total	$	370,838	$	543,353

NOTE 6 – INVENTORIES (continued)

The Company has established an allowance for obsolete inventory. The net change in obsolete inventory was a decrease of $4,877 and $3,980, for the years ended December 31, 2023, and December 31, 2022, respectively.