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14. ACCRUED WARRANTY
3 Months Ended
Mar. 31, 2020
Less: Accumulated Amortization  
NOTE 14. ACCRUED WARRANTY

Our manufacturer assumes warranty against product defects for one year from the sale to customers, which we extend to our customers upon sale of the product. We assume responsibility for product reliability and results. The warranty is generally limited to a refund of the original purchase price of the product or a replacement part. We estimate warranty costs based on historical warranty claim experience.

 

  The following table presents warranty reserve activities at:

 

   

March 31, 2020

(Unaudited)

    December 31, 2019  
Beginning accrued warranty costs   $ 30,000     $ 30,000  
Provision for warranty expense     31,864       2,609  
Settlement of warranty claims     (1,864 )     (2,609 )
Ending accrued warranty costs   $ 60,000     $ 30,000