Equipment and Leasehold Improvements

12 Months Ended

Mar. 31, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

5.                  Equipment and Leasehold Improvements

Equipment and leasehold improvements consist of the following: 

	March 31,
	2021			2020
Leasehold improvements	$	127,655		$	118,992
Machinery and equipment		1,924,902			1,879,397
Automobiles		23,712			23,712
Sales equipment		595,475			595,475
Assets under finance leases		637,189			637,189
Less: Accumulated depreciation & amortization		(3,108,164	)		(2,991,015	)
	$	200,769		$	263,750

Depreciation and amortization expense related to the assets above for the years ended March 31, 2021, was $125,120 and $104,652 respectively (see Note 12 for additional information on finance leases).