(6) Inventories

9 Months Ended

Sep. 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:

	September 30,		December 31,
	2013		2012
Component materials	$	11,835	$	18,989
Finished systems		740,605		623,830
Total Inventory	$	752,440	$	642,819

As of September 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.