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14. ACCRUED WARRANTY (Tables)

3 Months Ended

Mar. 31, 2021

Less: Accumulated Amortization

Warranty Reserve Activity

		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

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- References

No definition available.

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- Definition

Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249

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