PROPERTY AND EQUIPMENT

6 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

A summary of property and equipment is as follows:

	USEFUL		September 30,		March 31,
	LIFE		2021		2021
Computer and office equipment		5-7 years	$	440,000	$	445,000
Furniture and fixtures		7 years		98,000		98,000
Warehouse equipment		7 years		210,000		199,000
Molds and tooling		3-5 years		1,946,000		1,878,000
				2,694,000		2,620,000
Less: Accumulated depreciation				2,058,000		1,946,000
			$	636,000	$	674,000

Depreciation expense for the three months ended September 30, 2021 and 2020 was approximately $67,000 and $68,000, respectively. Depreciation expense for the six months ended September 30, 2021 and 2020 was approximately $135,000 and $139,000, respectively.