NOTE
5. ACCRUED EXPENSES
Accrued
expenses consisted of the following at September 30, 2022 and December 31, 2021:
SCHEDULE OF ACCRUED EXPENSES
| |
September 30,
2022 | | |
December 31,
2021 | |
Accrued warranty expense | |
$ | 10,040 | | |
$ | 13,742 | |
Accrued litigation costs | |
| 247,984 | | |
| 250,000 | |
Accrued sales commissions | |
| 54,791 | | |
| 30,213 | |
Accrued payroll and related fringes | |
| 423,725 | | |
| 453,858 | |
Accrued sales returns and allowances | |
| 118,029 | | |
| 45,298 | |
Accrued taxes | |
| 147,159 | | |
| 180,486 | |
Other | |
| 95,337 | | |
| 202,401 | |
Total accrued expenses | |
$ | 1,097,065 | | |
$ | 1,175,998 | |
Accrued
warranty expense was comprised of the following for the nine months ended September 30, 2022:
SCHEDULE OF ACCRUED WARRANTY EXPENSE
| |
| | |
Beginning balance | |
$ | 13,742 | |
Provision for warranty expense | |
| 56,860 | |
Charges applied to warranty reserve | |
| (60,562 | ) |
| |
| | |
Ending balance | |
$ | 10,040 | |
|