6. PATENTS

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

6. PATENTS

6.           Patents

In fiscal 2005, the Company started the patent process for additional WATER$AVR® products.  Patents associated with these costs were granted in 2006 and they have been amortized over their legal life of 17 years.

	September 30, 2014 Cost		Accumulated Amortization		September 30, 2014 Net
Patents	$	236,772	$	89,940	$	146,832

	December 31, 2013 Cost		Accumulated Amortization		December 31, 2013 Net
Patents	$	249,284	$	80,416	$	168,868

Decrease in 2014 cost was due to currency conversion.  2014 cost in Canadian dollars - $265,102 (2013 - $265,102 in Canadian dollars).

Amount of amortization for 2014 - $13,889 (2013 - $14,534)

Estimated amortization expense over the next five years is as follows:

2014	$  18,092
2015	18,092
2016	18,092
2017	18,092
2018	18,092