6. Accrued Expenses

12 Months Ended

Mar. 31, 2017

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

6. Accrued Expenses

Accrued vacation pay, deferred wages, payroll and payroll withholdings consist of the following:

	March 31,
	2017		2016

Accrued vacation pay	$	390,348	$	394,404
Accrued compensation and payroll withholdings		137,065		442,185

	$	527,413	$	836,589

Accrued vacation pay, payroll and payroll withholdings includes $136,731 and $321,831 at March 31, 2017 and 2016, respectively, which is due to officers.

Accrued expenses - other consist of the following:

	March 31,
	2017		2016

Accrued commissions		72,171		8,189
Accrued legal costs		251,459		53,766
Warranty reserve		188,444		208,102
Accrued – other		86,975		231,630

	$	599,049	$	501,687

The following table provides a summary of the changes in warranty reserves for the years ended March 31, 2017 and 2016:

	March 31,
	2017			2016
Warranty reserve, at beginning of period	$	208,102		$	140,333
Warranty expense		107,735			367,935
Warranty deductions		(127,393	)		(300,166	)
Warranty reserve, at end of period	$	188,444		$	208,102

Accrued expenses – related parties consists of the following:

	March 31,
	2017		2016

Interest due to the estate of the Company’s former Chairman	$	-	$	107,237
Interest and other expenses due to the Company’s President/CEO		45,586		106,107

	$	45,586	$	213,344