| Schedule of Intangible Assets |
As of March 31, 2023 and December 31, 2022 we had the following amounts related to intangible assets and liabilities other than goodwill:
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March 31, 2023 |
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December 31, 2022 |
| 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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$ |
777,465 |
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$ |
(597,499) |
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$ |
179,966 |
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$ |
777,465 |
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$ |
(584,863) |
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$ |
192,602 |
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| Patents |
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888,910 |
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(427,515) |
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461,395 |
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888,910 |
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(405,140) |
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483,770 |
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| Developed technology |
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240,000 |
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(160,000) |
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80,000 |
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240,000 |
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(156,000) |
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84,000 |
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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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(75,410) |
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188,526 |
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263,936 |
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(65,984) |
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197,952 |
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| Favorable contract asset |
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384,465 |
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(373,363) |
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11,102 |
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384,465 |
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(372,091) |
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12,374 |
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$ |
2,581,672 |
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$ |
(1,633,787) |
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$ |
947,885 |
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$ |
2,581,672 |
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$ |
(1,584,078) |
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$ |
997,594 |
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| Intangible liability |
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| Unfavorable contract liability |
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$ |
2,618,168 |
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$ |
(1,859,232) |
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$ |
758,936 |
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$ |
2,618,168 |
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$ |
(1,797,951) |
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$ |
820,217 |
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| Schedule of Future Amortization Expense |
Aggregate future amortization over the next five years and thereafter as of March 31, 2023 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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$ |
198,951 |
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$ |
(223,230) |
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$ |
(24,279) |
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| Year 2 |
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181,065 |
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(146,940) |
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34,125 |
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| Year 3 |
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177,295 |
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(97,376) |
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79,919 |
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| Year 4 |
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172,495 |
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(62,692) |
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109,803 |
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| Year 5 |
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136,158 |
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(55,026) |
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81,132 |
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| Thereafter |
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55,025 |
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(173,672) |
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(118,647) |
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| Total |
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$ |
920,989 |
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(758,936) |
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$ |
162,053 |
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