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Inventory

12 Months Ended

Dec. 31, 2013

Note 5: Inventory

Inventory is carried at the lower of average cost or market and consisted of the following at December 31, 2013 and 2012:

	December 31,
	2013		2012

Raw materials	$	201,098	$	155,022
Finished goods		46,335		47,055
		247,433		202,077
Reserve for obsolescence		-		-
	$	247,433	$	202,077

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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