Equipment consisted of the following as at March 31, 2016 and March 31, 2015:

		March 31, 2016									March 31, 2015
		Cost			Accumulated  Depreciation			Net			Cost			Accumulated  Depreciation			Net
		$			$			$			$			$			$
Computers and electronics			152,246			96,379			55,867			107,369			33,933			73,436
Furniture and fixtures			22,496			10,118			12,378			23,832			7,689			16,143
Tools and parts			11,422			2,917			8,505			12,100			1,050			11,050
			186,164			109,414			76,750			143,301			42,672			100,629

 

Equipment consisted of the following as at December 31, 2015 and December 31, 2014:

		December 31, 2015									December 31, 2014
		Cost			Accumulated  Depreciation			Net			Cost			Accumulated  Depreciation			Net
		$			$			$			$			$			$
Computers and electronics			148,214			84,072			64,142			77,650			27,438			50,212
Furniture and fixtures			23,496			9,478			14,018			24,909			7,325			17,584
Tools and parts			11,422			2,479			8,943			11,913			1,787			10,126
			183,132			96,029			87,103			114,472			36,550			77,922

 

Equipment consisted of the following as at September 30, 2016 and March 31, 2016:

 

		September 30, 2016									March 31, 2016
		Cost			Accumulated Depreciation			Net			Cost			Accumulated Depreciation			Net
Computers and electronics			162,024			111,255			50,699			152,246			96,379			55,867
Capital leases of IT equipment			23,019			1,151			21,868			-			-			-
Furniture and fixtures			23,196			11,362			11,834			22,496			10,118			12,378
Demonstration equipment			115,200			15,450			99,750			-			-			-
Tools and parts			15,722			3,949			11,773			11,422			2,917			8,505
			339,161			143,167			195,994			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 September 30, 2016, $4,603 (March 31, 2016 - $Nil) and the long term portion as at September 30, 2016, $16,881 (March 31, 2016 - $Nil). Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three and six month periods ended September 30, 2016 was $23,950 and $33,753 (September 30, 2015 - $15,478 and $32,480).