| EQUIPMENT |
7. EQUIPMENT
Equipment consisted of the following as at September 30, 2020 and March 31, 2020:
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September 30, 2020
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March 31, 2020
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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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303,337
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273,267
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30,070
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303,337
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264,520
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38,817
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Furniture and fixtures
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36,795
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31,516
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5,279
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36,795
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30,953
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5,842
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Demonstration equipment
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135,543
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59,720
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75,823
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135,543
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37,662
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97,881
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Manufacturing equipment
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88,742
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86,885
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1,857
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88,742
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86,688
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2,054
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Tools and parts
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11,422
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7,991
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3,431
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11,422
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7,627
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3,795
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Assets under capital lease
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23,019
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19,566
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3,453
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23,019
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17,264
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5,755
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598,858
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478,945
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119,913
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598,858
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444,714
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154,144
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Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three and six-month period ended September 30, 2020 was $16,119 and $34,231 (September 30, 2019 - $27,059 and $51,029).
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