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Inventories

9 Months Ended

Sep. 30, 2019

Inventory Disclosure [Abstract]

Inventories

NOTE 4. INVENTORIES

Inventories consisted of the following at September 30, 2019 and December 31, 2018:

		September 30, 2019				December 31, 2018
Raw material and component parts		$	4,220,724			$	4,969,786
Work-in-process			334,967				351,451
Finished goods			5,161,430				4,965,594
Subtotal			9,717,121				10,286,831
Reserve for excess and obsolete inventory			(3,335,408	)			(3,287,771	)
Total		$	6,381,713			$	6,990,060

Finished goods inventory includes units held by potential customers and sales agents for test and evaluation purposes. The cost of such units totaled $162,202 and $115,456 as of September 30, 2019 and December 31, 2018, respectively.

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- References

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-URI http://asc.fasb.org/topic&trid=2126998

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