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ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Cash flows from operating activities    
Net loss $ (190,957) $ (116,099)
Noncash items included in net loss    
Depreciation 7,970 11,076
Write off of uncollectible account receivable 75,035 0
Changes in operating assets and liabilities    
Accounts receivable, net (94,838) 41,785
Inventories (107,824) 47,522
Prepaid expenses 443 (13,313)
Accrued interest receivable 6,760 (8,163)
Accounts payable 30,291 52,288
Accrued wages and bonus, vacation and other accrued liabilities (2,451) (5,781)
Refundable deposits (8,240) 6,373
Net Cash provided (used) by Operating Activities (283,811) 15,688
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of certificates of deposit (1,850,000) (900,000)
Proceeds from maturities of certificates of deposit 2,100,000 1,000,000
Net Cash provided by Investing Activities 250,000 100,000
CASH FLOWS USED IN FINANCING ACTIVITIES:    
Repurchase of shares of common stock (14,920) (121)
Net Cash used by Financing Activities (14,920) (121)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (48,731) 115,567
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 323,667 208,100
CASH AND CASH EQUIVALENTS AT END OF YEAR $ 274,936 $ 323,667