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Accounts Payable and Accrued Liabilities
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Payables and Accruals [Abstract]    
Accounts Payable and Accrued Liabilities

Note 5 – Accounts Payable and Accrued Liabilities

 

Accounts payable and accrued liabilities consisted of the following:

 

   September 30,   December 31, 
   2021   2020 
Accounts payable  $864,558   $918,639 
Sales commissions payable   40,758    48,263 
Accrued payroll liabilities   255,462    288,071 
Product warranty accrual   172,868    173,365 
Other accrued expenses   340,442    356,623 
Total  $1,674,088   $1,784,961 

 

Note 8 – Accounts Payable and Accrued Liabilities

 

Accounts payable and accrued liabilities consisted of the following:

 

   2020   2019 
   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.