	Development Costs			Uniden License			E-Wave License			Clear RF Patent + Supplier relationship		Total

Cost:
Balance at December 31, 2019		9,006,249			114,126			1,291,827			-		10,412,202
Additions		1,513,570			-			-			-		1,513,570
Foreign Exchange		20,658			2,417			27,357			-		50,432
Balance at December 31, 2020		10,540,477			116,543			1,319,184			-		11,976,204
Additions		2,769,679			-			-			522,637		3,292,316
Foreign Exchange	$	5,370			183			2,073			-		7,626
Balance at December 31, 2021		13,315,526			116,726			1,321,257			522,637		15,276,146

Accumulated Amortization:
Balance at December 31, 2019		3,110,806			74,455			757,437			-		3,942,698
Additions		872,717			20,365			257,175			-		1,150,257
Impairment		293,000			-			-			-		293,000
Foreign Exchange		6,859			2,640			31,632			-		41,131
Balance at December 31, 2020		4,283,382			97,460			1,046,244			-		5,427,086
Additions		469,789			19,418			278,567			29,189		796,963
Impairment		4,339,366			-			-			399,920		4,739,286
Foreign Exchange		(34,020	)		(152	)		(3,554	)		-		(37,726	)
Balance at December 31, 2021		9,058,517			116,726			1,321,257			429,109		10,925,609

Net Book Value:
Balance at December 31, 2020	$	6,257,095		$	19,083		$	272,940			-	$	6,549,118
Balance at December 31, 2021	$	4,257,009		$	0		$	0		$	93,528	$	4,350,537

Development Costs

Development costs are internally generated and are capitalized in accordance with the IAS 38, Intangible Assets. On an annual basis, the Company assesses capitalized development costs for indicators of impairment or when facts or circumstances suggest the carrying amount may exceed its recoverable amount

The Company engaged a third-party evaluator to determine the recoverable amount of the intangible assets. Based on the results of their analysis using the Value In Use (“VIU”) model using a discounted value of 14.2% in 2021 and 14.5% in 2020, management determined that the recoverable amount was not equal to, or in excess of the carrying amount for a total impairment of $4,739,286 (2020-$293,000) broken down as follows: rugged device impairment of $4,339,366 and $399,920 impairment to a supplier relationship compared to $293,000 in 2020 on the impairment of the E-Wave license.

During the year ended December 31, 2020, the Company reduced the estimated useful lives of its 4G products, which comprised development costs, from 5-6 years to 4 years. In 2021, the development costs that were not impaired related to products still in the development stage and as these assets are not ready for their intended usage, they have not begun being amortized.

During the year ended December 31, 2021, the Company incurred $846,242 (2020 - $580.236) in product development costs which did not satisfy the criteria for capitalization and were recorded in profit and loss

Uniden License

During 2016, the Company acquired a license agreement from Uniden America Corporation (“Uniden”). The agreement provides for the Company to use the trademark “Uniden”, along with associated designs and trade dress to distribute, market and sell its cellular signal booster and accessories during its term. The agreement has been renewed up to December 31, 2022 and is subject to certain minimum royalties. The license agreement is amortized on a straight-line basis over its five-year term and is fully amortized on December 31, 2021.

E-Wave License

On October 1, 2017, the Company acquired a license from E-Wave mobile Ltd. (the “E-Wave License”). The license agreement is recorded at cost and is amortized on a straight-line basis over its estimated useful life of a four-year term and is fully amortized on December 31, 2021.