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ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
CASH FLOWS USED BY OPERATING ACTIVITIES    
Net loss $ (267,825) $ (86,842)
Noncash items included in net loss:    
Depreciation 21,914 11,476
Deferred income taxes 979 (6,200)
Share based compensation   2,245
Changes in operating assets and liabilities:    
Account receivable (100,908) (61,251)
Inventories 92,788 (89,958)
Accrued interest receivable (4,984) (3,496)
Prepaid insurance 2,699 3,997
Prepaid expenses (10,616) 2,153
Deposits   13,083
Accounts payable 7,061 (846)
Accrued liabilities (6,503) (11,263)
Refundable deposits (26,247) (4,635)
NET CASH FLOWS USED BY OPERATING ACTIVITIES (291,642) (231,537)
CASH FLOWS PROVIDED (USED) BY INVESTING ACTIVITIES    
Certificates of deposit redeemed 200,000 356,000
Purchases of property and equipment (14,480) (68,560)
NET CASH FLOWS PROVIDED BY INVESTING ACTIVITIES 185,520 287,440
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (106,122) 55,904
Cash and cash equivalents at beginning of period 637,086 896,580
Cash and cash equivalents at ending of period $ 530,964 $ 952,484