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14. ACCRUED WARRANTY
3 Months Ended
Mar. 31, 2021
Less: Accumulated Amortization  
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:

 

   

March 31, 2021

(Unaudited)

    December 31, 2020  
Beginning accrued warranty costs   $ 68,000     $ 30,000  
Provision for warranty expense     1,292       101,041  
Settlement of warranty claims     (1,292 )     (63,041 )
Ending accrued warranty costs   $ 68,000     $ 68,000