| EQUIPMENT |
7. EQUIPMENT
Equipment consisted of the following as at December 31, 2019 and March 31, 2019:
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December 31, 2019
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March 31, 2019
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Accumulated
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Accumulated
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Cost
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Depreciation
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Net
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Cost
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Depreciation
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Net
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$
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$
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$
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$
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$
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$
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Computers and electronics
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301,506
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259,314
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42,192
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286,855
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243,346
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43,509
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Furniture and fixtures
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36,795
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30,651
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6,144
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36,795
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29,648
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7,147
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Demonstration equipment
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352,694
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204,494
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148,200
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271,615
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147,257
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124,358
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Manufacturing equipment
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88,742
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86,582
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2,160
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88,742
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86,230
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2,512
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Tools and parts
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11,422
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7,431
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3,991
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11,422
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6,779
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4,643
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Assets under capital lease
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23,019
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16,113
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6,906
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23,019
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12,660
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10,359
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814,178
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604,585
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209,593
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718,448
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525,920
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192,528
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Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three-and nine month period ended December 31, 2019 was $27,636 and $78,665 (December 31, 2018- $15,969 and $50,190, respectively).
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