6. Accrued Expenses

12 Months Ended

Mar. 31, 2019

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,
	2019		2018

Accrued vacation pay	$	325,647	$	346,871
Accrued compensation and payroll withholdings		68,649		100,992

	$	394,296	$	447,863

Accrued vacation pay, payroll and payroll withholdings includes $76,214 and $83,850 at March 31, 2019 and 2018, respectively, which is due to officers.

Accrued expenses - other consist of the following:

	March 31,
	2019		2018

Accrued commissions		46,853		33,370
Accrued legal costs		30,000		35,996
Accrued consulting fees		164,059		7,750
Warranty reserve		118,014		111,983
Accrued – other		73,546		52,320

	$	432,472	$	241,419

The following table provides a summary of the changes in warranty reserves for the years ended March 31, 2019 and 2018:

	March 31,
	2019			2018
Warranty reserve, at beginning of period	$	111,983		$	188,444
Warranty expense		58,082			4,823
Warranty deductions		(52,051	)		(81,284	)
Warranty reserve, at end of period	$	118,014		$	111,983

Accrued expenses – related parties consists of the following:

	March 31,
	2019		2018

Interest and other expenses due to the Company’s President/CEO		3,017		31,151

	$	3,017	$	31,151