v3.3.1.900
Note 5 - Inventory
 9 Months Ended 12 Months Ended
Sep. 30, 2015
Dec. 31, 2014
Inventory Disclosure [Abstract]    
Inventory Disclosure [Text Block]

6. Inventory


Inventory consists of the following:


   

September 30,

2015

    

December 31,

2014

  

Finished goods

   $ 183,175     $ 669,706  

Work in process

     1,050       58,666  
    $ 184,225     $ 728,372  

Inventory is stated at the lower of cost (on an average basis) or market value. We determine cost based on our weighted-average purchase price and include both the costs of acquisition and the shipping costs in our inventory. We regularly review the cost of inventory against its estimated market value and record a lower of cost or market write-down to cost of goods sold, if any inventory has a cost in excess of estimated market value. During the nine months ended September 30, 2015, we recorded a $140,000 non-cash inventory write-down and a $214,000 non-cash inventory write-off, representing 103.5% of revenue in total. The $140,000 write-down was an adjustment to the carrying value of our roof mounting inventory to reflect the decline in market prices compared to our original cost and the $214,000 was an inventory write-off of obsolete inventory.

5. Inventory


Inventory consists of the following:


   

December 31,

2014

    

December 31,

2013

  

Finished goods

   $ 669,706     $ 654,970  

Work in process

     58,666       131,666  
    $ 728,372     $ 786,636