(6) Inventories

6 Months Ended

Jun. 30, 2013

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:

		June 30,		December 31,
		2013		2012
Component materials	$	15,365	$	18,989
Finished systems		888,833		623,830
	$	904,198	$	642,819

As of June 30, 2013 and December 31, 2012, the Company has not recorded any reserve for excess and/or obsolete inventories in arriving at estimated net realizable value of its inventory.