6. PATENTS

9 Months Ended

Sep. 30, 2015

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, 2015 Cost		Accumulated Amortization		September 30, 2015 Net
Patents	$	198,787	$	90,658	$	108,129

	December 31, 2014 Cost	Accumulated Amortization	December 31, 2014 Net
Patents	$    228,597	$          91,193	$    137,404

Decrease in 2015 cost was due to currency conversion.  2015 cost in Canadian dollars - $265,102 (2014 - $265,102 in Canadian dollars).

Amount of amortization for 2015 - $12,073 (2014 - $13,889)

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

2015	$	16,097
2016		16,097
2017		16,097
2018		16,097
2019		16,097