Schedule of Other Operating Cost and Expense, by Component (Tables)

12 Months Ended

Dec. 31, 2014

Tables/Schedules

Schedule of Other Operating Cost and Expense, by Component

ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS SUPPLEMENTAL SCHEDULE OF OPERATING EXPENSES
	01/01/2014 to 12/31/2014	01/01/2013 to 12/31/2013
Advertising	16,091	17,055
Dues and subscriptions	2,545	963
Depreciation	17,824	13,540
Insurance	15,501	12,763
Materials and supplies	34,433	18,898
Office and administration	15,365	7,372
Printing	1,565	2,312
Professional services	120,332	144,528
Rent and utilities	70,173	64,626
Repair and maintenance	9,235	4,553
Salaries	905,889	839,745
Taxes, licenses and health insurance	236,624	215,606
Telephone	8,335	7,932
Trade shows	38,251	40,550
Travel expenses	41,377	60,210
	1,533,540	1,450,653
Expenses allocated to cost of sales	(352,315)	(332,232)
Total Operating Expenses	1,181,225	1,118,421