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Inventories

3 Months Ended

Mar. 31, 2020

Inventory Disclosure [Abstract]

Inventories

NOTE 2. INVENTORIES

Inventories consisted of the following at March 31, 2020 and December 31, 2019:

		March 31, 2020				December 31, 2019
Raw material and component parts		$	4,312,384			$	4,481,611
Work-in-process			60,862				35,858
Finished goods			4,881,662				4,906,956
Subtotal			9,254,908				9,424,425
Reserve for excess and obsolete inventory			(4,117,022	)			(4,144,013	)
Total		$	5,137,886			$	5,280,412

Finished goods inventory includes units held by potential customers and sales agents for test and evaluation purposes. The cost of such units totaled $124,557 and $80,711 as of March 31, 2020 and December 31, 2019, 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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