Quarterly report pursuant to Section 13 or 15(d)

EQUIPMENT

v3.6.0.2
EQUIPMENT
9 Months Ended
Dec. 31, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
6.
EQUIPMENT
 
Equipment consisted of the following as at December 31, 2016 and March 31, 2016:
 
 
 
December 31, 2016
 
 
March 31, 2016
 
 
 
 
 
 
Accumulated
 
 
 
 
 
 
 
 
Accumulated
 
 
 
 
 
 
Cost
 
 
Depreciation
 
 
Net
 
 
Cost
 
 
Depreciation
 
 
Net
 
Computers and electronics
 
 
165,003
 
 
 
117,632
 
 
 
47,371
 
 
 
152,246
 
 
 
96,379
 
 
 
55,867
 
Capital leases of IT equipment
 
 
23,019
 
 
 
2,303
 
 
 
20,716
 
 
 
-
 
 
 
-
 
 
 
-
 
Furniture and fixtures
 
 
27,496
 
 
 
12,289
 
 
 
15,207
 
 
 
22,496
 
 
 
10,118
 
 
 
12,378
 
Demonstration equipment
 
 
144,000
 
 
 
30,859
 
 
 
113,141
 
 
 
-
 
 
 
-
 
 
 
-
 
Tools and parts
 
 
11,422
 
 
 
4,112
 
 
 
7,310
 
 
 
11,422
 
 
 
2,917
 
 
 
8,505
 
 
 
 
370,940
 
 
 
167,195
 
 
 
203,745
 
 
 
186,164
 
 
 
109,414
 
 
 
76,750
 
 
Included in computers and electronics are assets under capital lease of $23,019 which are being amortized over the term of the lease. Current portion of the lease as at December 31, 2016, $4,603 (March 31, 2016 - $Nil) and the long-term portion as at December 31 2016, $15,729 (March 31, 2016 - $Nil). Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three and nine-month periods ended December 31, 2016 was $24,028 and $57,781 (December 31, 2015 - $20,877 and $53,357).