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Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

Note 8 – Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consisted of the following:

		As of December 31,
		2020				2019
Accounts payable		$	918,639			$	1,299,015
Sales commissions payable			48,263				69,532
Accrued payroll liabilities			288,071				169,052
Product warranty accrual			173,365				185,234
Other accrued expenses			356,623				110,127
Total		$	1,784,961			$	1,832,959

Accounts payable and other accrued expenses includes $402,651 relating to a one-time warranty issue experienced on three customers’ projects. The expenses related to parts and labor to repair units that had been delivered to these customers prior to year-end. Since the issue is limited to these three projects and is not anticipated to reoccur in the future, we have made no adjustment to the ongoing 1% warranty reserve that we accrue on all sales.