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15. ACCRUED WARRANTY
 9 Months Ended
Sep. 30, 2020
Less: Accumulated Amortization  
ACCRUED WARRANTY

Our manufacturers assume warranty against product defects, 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:

 

   

September 30,

2020

(Unaudited)

    

December 31,

2019

  
Beginning accrued warranty costs   $ 30,000     $ 30,000  
Provision for warranty expense     79,545       2,609  
Settlement of warranty claims     (4,545 )     (2,609 )
Ending accrued warranty costs   $ 105,000     $ 30,000