| Schedule of Intangible Assets |
As of September 30, 2021 and December 31, 2020 we had the following amounts related to intangible assets and liabilities other than goodwill:
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September 30, 2021 |
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December 31, 2020 |
| Intangible assets |
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Cost |
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Accumulated Amortization |
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Total |
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Cost |
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Accumulated Amortization |
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Total |
| Product certifications |
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$ |
765,850 |
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$ |
(519,083) |
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$ |
246,767 |
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$ |
726,159 |
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$ |
(478,357) |
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$ |
247,802 |
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| Patents |
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864,273 |
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(291,664) |
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572,609 |
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855,014 |
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(220,764) |
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634,250 |
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| Developed technology |
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240,000 |
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(136,000) |
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104,000 |
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240,000 |
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(124,000) |
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116,000 |
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| Trademarks |
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26,896 |
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— |
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26,896 |
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26,896 |
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— |
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26,896 |
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| In Process R&D |
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263,936 |
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(18,853) |
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245,083 |
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263,936 |
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— |
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263,936 |
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| Favorable contract asset |
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384,465 |
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(345,773) |
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38,692 |
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384,465 |
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(313,030) |
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71,435 |
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$ |
2,545,420 |
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$ |
(1,311,373) |
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$ |
1,234,047 |
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$ |
2,496,470 |
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$ |
(1,136,151) |
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$ |
1,360,319 |
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| Intangible liability |
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| Unfavorable contract liability |
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$ |
2,534,818 |
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$ |
(1,185,926) |
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$ |
1,348,892 |
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$ |
2,534,818 |
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$ |
(917,767) |
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$ |
1,617,051 |
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| Schedule of Future Amortization Expense |
Aggregate future amortization over the next five years and thereafter as of September 30, 2021 is estimated to be as follows:
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Non-contract Related Intangibles |
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Contract Related Intangibles |
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Total |
| Year 1 |
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$ |
204,679 |
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$ |
(323,761) |
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$ |
(119,082) |
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| Year 2 |
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199,576 |
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(269,825) |
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(70,249) |
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| Year 3 |
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182,373 |
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(217,757) |
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(35,384) |
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| Year 4 |
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173,803 |
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(151,920) |
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21,883 |
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| Year 5 |
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169,787 |
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(90,035) |
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79,752 |
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| Thereafter |
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254,896 |
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(273,557) |
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(18,661) |
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| Total |
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$ |
1,185,114 |
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(1,326,855) |
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$ |
(141,741) |
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