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15. ACCRUED WARRANTY
 12 Months Ended
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