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6. PATENTS | 3 Months Ended
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Mar. 31, 2014
Notes to Financial Statements |
Note 6. PATENTS | 6. Patents In fiscal 2005, the Company started the patent process for additional WATER$AVR® products. Patents associated with these costs were granted in 2006 and they have been amortized over their legal life of 17 years.
|  | March 31, 2014 Cost |  |  | Accumulated Amortization |  |  | March 31, 2014 Net |
Patents |  | $ | 239,867 |  |  | $ | 81,953 |  |  | $ | 157,914 |
|  | December 31, 2013 Cost |  |  | Accumulated Amortization |  |  | December 31, 2013 Net |
Patents |  | $ | 249,284 |  |  | $ | 80,416 |  |  | $ | 168,868 |
Decrease in 2014 cost was due to currency conversion. The 2014 cost in Canadian dollars - $265,102 (2013 - $265,102 in Canadian dollars). Amount of depreciation for 2014 - $4,590 (2013 - $5,325) Estimated depreciation expense over the next five years is as follows:
2014 |  | $ | 18,330 |
2015 |  |  | 18,330 |
2016 |  |  | 18,330 |
2017 |  |  | 18,330 |
2018 |  |  | 18,330 |

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