RESERVES (Tables)

12 Months Ended

Mar. 31, 2021

Reserves

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS

Asset reserves and allowances for years ended March 31, 2021 and 2020 are presented in the following table:

	Balance at		Charged to		Reduction to			Credited to			Balance at
	Beginning of		Costs and		Allowance for			Costs and			End of
Description	Year		Expenses		Write off			Expenses			Year
Year ended March 31, 2021
Reserves deducted from assets to which they apply:
Allowance for doubtful accounts	$	337,461	$	16,086	$	(227,184	)	$	12,217		$	138,580
Inventory reserve	$	434,000	$	688,200	$	(485,861	)	$	-		$	636,339
Year ended March 31, 2020
Reserves deducted from assets to which they apply:
Allowance for doubtful accounts	$	51,096	$	303,843	$	(15,303	)	$	(2,175	)	$	337,461
Inventory reserve	$	254,000	$	398,730	$	(218,730	)	$	-		$	434,000