Accrued Expenses

12 Months Ended

Mar. 31, 2021

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

7.                   Accrued Expenses

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

	March 31,
	2021		2020
Accrued vacation pay	$	403,759	$	336,039
Accrued profit sharing		-		110,894
Accrued compensation and payroll withholdings		53,473		65,799
	$	457,232	$	512,732

Accrued vacation pay, payroll and payroll withholdings include $55,474 and $135,105 on March 31, 2021, and 2020, respectively, which is due to officers.

Accrued expenses - other consist of the following:

	March 31,
	2021		2020
Accrued commissions	$	14,918	$	32,181
Accrued legal costs		10,519		47,772
Accrued consulting fees		-		5,050
Warranty reserve		90,752		118,734
Accrued purchase		218,032		71,530
Other		31,754		19,946
	$	365,975	$	295,213

The following table provides a summary of the changes in warranty reserves for the years ended March 31, 2021, and 2020:

	March 31,
	2021			2020
Warranty reserve, at beginning of period	$	118,734		$	118,014
Warranty expense		64,092			51,858
Warranty deductions		(92,074	)		(51,138	)
Warranty reserve, at end of period	$	90,752		$	118,734