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INVENTORY
 6 Months Ended
Jun. 30, 2023
INVENTORY

6. INVENTORY

 

As at   June 30, 2023   December 31, 2022 
Finished goods  $996,241   $542,934 
Parts   647,744    513,008 
Inventories  $1,643,985   $1,055,942 

 

During the three and six months ended June 30, 2023, $1,259,183 (2022 - $1,085,783) and $2,272,064 (2022 - $2,247,294) of inventory was recognized in cost of sales respectively including an allowance to value its inventory for obsolete and slow-moving inventory of $77,047 (2022 -$nil) and $199,647 (2022 - $nil) respectively.

 

Cost of sales consist of the following:

 

For the six months ended

  June 30, 2023   June 30, 2022 
Inventory  $2,272,064   $2,247,294 
Consulting and services   215,801    323,654 
Other   102,109    13,990 
Cost of sales  $2,589,974   $2,584,938