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ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (238,373) $ (101,790)
Noncash expenses included in income (loss) :    
Depreciation and amortization 28,714 17,824
Deferred income taxes (87,491) (49,401)
Share-based compensation 0 2,245
Decrease (increase) in operating assets:    
Accounts receivable 28,588 (22,081)
Inventories 115,846 (93,445)
Prepaid expenses 1,277 23,984
Accrued interest receivable (4,752) (161)
Vendor deposits (22,667) 13,083
Federal income tax refund receivable   (2,721)
Increase (decrease) in operating liabilities:    
Accounts payable (6,023) 5,905
Accrued wages, bonus and vacation (19,666) (4,200)
Other accrued liabilities   613
Refundable deposits (22,667) 21,337
Federal income tax payable   (3,700)
Net Cash used by Operating Activities (204,545) (192,508)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of certificates of deposit (1,150,000) (1,602,626)
Proceeds from maturities of certificates of deposit 1,350,000 1,614,000
Additions to property and equipment (14,480) (78,360)
Net Cash From (used by) Investing Activities 185,520 (66,986)
NET DECREASE IN CASH AND CASH EQUIVALENTS (19,025) (259,494)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 637,086 896,580
CASH AND CASH EQUIVALENTS AT END OF YEAR 618,060 637,086
Cash paid during the year for:    
Income taxes   2,721
Cash and cash equivalents:    
Total cash and cash equivalents $ 618,060 $ 896,580