6. Accrued Expenses

12 Months Ended

Mar. 31, 2016

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

6. Accrued Expenses

Accrued vacation pay, deferred wages, payroll and payroll withholdings consist of the following:

	March 31,
	2016		2015

Accrued vacation pay	$	394,404	$	328,777
Accrued compensation and payroll withholdings		442,185		265,337

	$	836,589	$	594,114

Accrued vacation pay, payroll and payroll withholdings includes $321,831 and $240,964 at March 31, 2016 and 2015, respectively, which is due to officers.

Accrued expenses - other consist of the following:

	March 31,
	2016		2015

Accrued commissions		8,189		117,523
Accrued legal costs		53,766		126,740
Warranty reserve		208,102		140,333
Accrued – other		231,630		210,841

	$	501,687	$	595,437

The following table provides a summary of the changes in warranty reserves for the years ended March 31, 2016 and 2015:

	March 31,
	2016			2015
Warranty reserve, at beginning of period	$	140,333		$	194,062
Warranty expense		367,935			279,955
Warranty deductions		(300,166	)		(333,684	)
Warranty reserve, at end of period	$	208,102		$	140,333

Accrued expenses – related parties consists of the following:

	March 31,
	2016		2015

Interest due to the estate of the Company’s former Chairman	$	107,237	$	85,174
Interest and other expenses due to the Company’s President/CEO		106,107		85,174

	$	213,344	$	170,348