(6) Inventories

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

(6) Inventories

Inventories consist of component materials and finished systems. Inventories are stated at the lower of cost (first-in, first-out) or market, not in excess of net realizable value. Component material consists of certain key replacement parts for the finished systems. Inventories are as follows:

	September 30,		December 31,
	2012		2011
Component materials	$	36,499	$	63,179
Finished systems		685,328		1,705,828
Total Inventory	$	721,827	$	1,769,007

As of September 30, 2012 and December 31, 2011, the Company has not recorded any reserve for excess and/or obsolete inventories in arriving at estimated net realizable value of its inventory.