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15. ACCRUED WARRANTY | 12 Months Ended
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Dec. 31, 2020
Accrued Warranty |
ACCRUED WARRANTY | Our manufacturers assume the warranty against product defects from date of sale, 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:
|  | December 31, 2020 |  |  | December 31, 2019 |
Beginning accrued warranty costs |  | $ | 30,000 |  |  | $ | 30,000 |
Provision for warranty expense |  |  | 101,041 |  |  |  | 2,609 |
Settlement of warranty claims |  |  | (63,041 | ) |  |  | (2,609 | )
Ending accrued warranty costs |  | $ | 68,000 |  |  | $ | 30,000 |

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- Definition The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -URI http://asc.fasb.org/topic&trid=2155896 + Details
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