Electronic Systems Technology (ELST) 10-K 6 Feb 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 04, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	Electronic Systems Technology Inc
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity Central Index Key	752294
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		5,158,667
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Public Float			$2,424,573
Entity Incorporation, State Country Name	Washington
Entity Incorporation, Date of Incorporation	10-Feb-84

ELECTRONIC_SYSTEMS_TECHNOLOGY_

ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS BALANCE SHEETS (USD $)	Dec. 31, 2014		Dec. 31, 2013
CURRENT ASSETS
Cash	$44,591		$133,129
Money market investment	592,495		763,451
Certificates of deposit	1,402,625		1,414,000
Accounts receivable	94,864		72,783
Inventories	719,137		625,692
Prepaid insurance	5,505		11,389
Other prepaid expenses	6,198		24,298
Federal income tax refund receivable	2,721
Accrued interest receivable	3,109		2,947
Deferred income tax asset, current	49,600		35,981
Total Current Assets	2,920,845		3,083,670
PROPERTY AND EQUIPMENT - NET	91,907		31,372
VENDOR DEPOSITS			13,083
DEFERRED INCOME TAX ASSET	34,801		619
TOTAL ASSETS	3,047,553		3,128,744
CURRENT LIABILITIES
Accounts payable	14,573		8,669
Refundable deposits	26,247		4,910
Accrued wages and bonus	5,554		15,149
Accrued vacation pay	29,644		24,249
Other accrued liabilities	7,847		7,234
Federal income tax payable			3,700
Total Current Liabilities	83,865		63,911
DEFERRED INCOME TAX LIABILITY	3,500		5,100
TOTAL LIABILITIES	87,365		69,011
COMMITMENTS AND CONTINGENCIES	0	[1]	0	[1]
STOCKHOLDERS' EQUITY
Common stock - $.001 par value 50,000,000 shares authorized, 5,158,667 shares issued and outstanding at December 31, 2014 and 2013, respectively	5,159		5,159
Additional paid-in capital	1,007,861		1,005,616
Retained earnings	1,947,168		2,048,958
TOTAL STOCKHOLDERS' EQUITY	2,960,188		3,059,733
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$3,047,553		$3,128,744
[1]	Notes 8 and 10

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of financial position
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares Issued	5,158,667	5,158,667
Common Stock, Shares Outstanding	5,158,667	5,158,667

ELECTRONIC_SYSTEMS_TECHNOLOGY_1

ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income statement
SALES - NET	$1,867,420	$2,190,258
COST OF SALES	850,624	971,798
GROSS PROFIT	1,016,796	1,218,460
OPERATING EXPENSES	1,181,225	1,118,421
OPERATING INCOME (LOSS)	-164,429	100,038
OTHER INCOME
Interest income	10,517	8,158
TOTAL OTHER INCOME	10,517	8,158
INCOME (LOSS) BEFORE INCOME TAXES	-153,912	108,197
FEDERAL INCOME TAX BENEFIT	52,122	8,000
NET INCOME (LOSS) AFTER TAXES	($101,790)	$116,197
BASIC EARNINGS (LOSS) PER SHARE	($0.02)	$0.02
DILUTED EARNINGS (LOSS) PER SHARE	($0.02)	$0.02
OUTSTANDING BASIC WEIGHTED AVERAGE SHARES	5,158,667	5,158,667
OUTSTANDING DILUTED WEIGHTED AVERAGE SHARES	5,158,667	5,180,227

ELECTRONIC_SYSTEMS_TECHNOLOGY_2

ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock Shares	Common Stock Amount	Paid-In Capital	Retained Earnings	Total
		USD ($)	USD ($)	USD ($)	USD ($)
Stockholders' equity at Dec. 31, 2012		$5,159	$1,003,903	$1,932,761	$2,941,823
Shares issued at Dec. 31, 2012	5,158,667
Share-based compensation			1,713		1,713
Net income (loss)				116,197	116,197
Stockholders' equity at Dec. 31, 2013		5,159	1,005,616	2,048,958	3,059,733
Shares issued at Dec. 31, 2013	5,158,667
Share-based compensation			2,245		2,245
Net income (loss)				-101,790	-101,790
Stockholders' equity at Dec. 31, 2014		$5,159	$1,007,861	$1,947,168	$2,960,188
Shares issued at Dec. 31, 2014	5,158,667

ELECTRONIC_SYSTEMS_TECHNOLOGY_3

ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	($101,790)	$116,197
Noncash expenses included in income (loss) :
Depreciation and amortization	17,824	13,540
Deferred income taxes	-49,401	-11,700
Share-based compensation	2,245	1,713
Decrease (increase) in operating assets:
Accounts receivable	-22,081	122,699
Inventories	-93,445	-123,736
Prepaid expenses	23,984	3,454
Accrued interest receivable	-161	-1,246
Vendor deposits	13,083	-11,408
Federal income tax refund receivable	-2,721
Accounts payable	5,905	2,393
Accrued wages, bonus and vacation	-4,200	9,435
Other accrued liabilities	613
Refundable deposits	21,337	2,681
Federal income tax payable	-3,700	3,700
Net Cash From Operating Activities	-192,508	127,722
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of certificates of deposit	-1,602,626	-1,522,000
Proceeds from maturities of certificates of deposit	1,614,000	1,475,000
Additions to property and equipment	-78,360	-2,639
Net Cash From Investing Activities	-66,986	-49,639
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-259,494	78,083
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	896,580	818,497
CASH AND CASH EQUIVALENTS AT END OF YEAR	637,086	896,580
Cash paid during the year for:
Income taxes	2,721
Cash and cash equivalents:
Cash	44,591	133,129
Money market investments	592,495	763,451
Total cash and cash equivalents	$637,086	$896,580

1_Organization_and_Summary_of_

1. Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Notes
1. Organization and Summary of Significant Accounting Policies	1.         Organization and Summary of Significant Accounting Policies
	Business Organization
	The Company was incorporated under the laws of the State of Washington on February 10, 1984, primarily to develop, produce, sell and distribute wireless modems that will allow communication between peripherals via radio frequency waves.  On November 12, 1984, the Company sold 3,000,000 shares of its unissued common stock to the public at an offering price of $.30 per share, as arbitrarily determined by the underwriter.
	Effective September 13, 2007, the Company announced their establishment of a “doing business as” or dba structure, based on the Company’s registered trade name of ESTeem (tm) Wireless Modems.
	Accounting Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses.  Estimates used in the accompanying financial statements include allowance for doubtful accounts receivable, inventory obsolescence, useful lives of depreciable assets, share-based compensation, and deferred income taxes.  Actual results could differ from those estimates.
	Concentrations and Credit Risks
	Financial instruments that potentially subject the Company to credit risk consist of cash, money market investments, certificates of deposit, and accounts receivables.
	The Company places its cash with three major financial institutions.  During the period, the Company had cash balances that were in excess of federally insured limits.
	The Company’s customers, to which trade credit terms are extended, consist of United States and local governments and foreign and domestic companies.
	The Company purchases certain key components necessary for the production of its products from a limited number of suppliers.  The components provided by the suppliers could be replaced or substituted by other products.  It is possible that if this action became necessary, an interruption of production and/or material cost expenditures could take place.
	Revenue Recognition
	The Company recognizes revenue from product sales when the goods are shipped or delivered and title and risk of loss pass to the customer.  Provision for certain sales incentives and discounts to customers are accounted for as reductions in sales in the period the related sales are recorded.  Sales are recorded net of applicable state and local sales tax.  Products sold to foreign customers are shipped after payment is received in U.S. funds, unless an established distributor relationship exists or the customer is a foreign branch of a U.S. company.
	Revenues from site support and engineering services are recognized as the Company performs the services.  When amounts are billed and collected before the services are performed they are included in deferred revenues.  Revenue is recognized based upon proportional performance when the contract contains performance milestones.
	The Company does not generally sell its products with the right of return.  Therefore, returns are accounted for when they occur.
	The Company warrants its products as free of manufacturing defects and provides a refund of the purchase price, repair or replacement of the product for a period of one year from the date of installation by the first user/customer.  No allowance for estimated warranty repairs or product returns has been recorded. Warranty expenses are expected to immaterial based on the Company’s historical warranty experience.
	Financial Instruments
	The Company’s financial instruments are cash, money market investments, and certificates of deposit.  The recorded values of cash, cash equivalents and certificates of deposit approximate their fair values based on their short-term nature.
	Cash and Cash Equivalents
	Cash and cash equivalents consist primarily of cash and money market investments purchased with original maturities of three months or less.
	Allowance for Uncollectible Accounts
	The Company uses the allowance method to account for estimated uncollectible accounts receivable.  Accounts receivable are presented net of an allowance for doubtful accounts as of December 31, 2014 and 2013, the Company’s estimate of doubtful accounts was zero.  The Company’s policy for writing off past due accounts receivable is based on the amount, time past due, and response received from the subject customer.
	Inventories
	Inventories are stated at lower of direct cost or market.  Cost is determined on an average cost basis that approximates the first-in, first-out (FIFO) method.  Market is determined based on net realizable value and consideration is given to obsolescence.
	Property and Equipment
	Property and equipment is carried at cost.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets.  The useful life of property and equipment for purposes of computing depreciation is three to seven years.  The Company periodically reviews its long-lived assets for impairment and, upon indication that the carrying value of such assets may not be recoverable, recognizes an impairment loss by a charge against current operations.  When the Company sells or otherwise disposes of property and equipment a gain or loss is recorded in the statement of operations. The cost of improvements that extend the life of property and equipment is capitalized.
	Certificates of Deposit
	Certificates of deposit with original maturities ranging from three months to twelve months were $1,402,625 and $1,414,000 at December 31, 2014 and 2013 respectively.
	Software Costs
	Software purchased and used by the Company is capitalized as property and equipment based on its cost, and amortized over its useful life, usually not exceeding five years.
	The Company capitalizes the costs of creating a software product to be sold, leased or otherwise marketed, for which technological feasibility has been established.  Amortization of the software product, on a product-by-product basis, begins on the date the product is available for distribution to customers and continues over the estimated revenue-producing life, not to exceed five years.
	Income Taxes
	The provision (benefit) for income taxes is computed on the pretax income based on the current tax law.  Deferred income taxes are recognized for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates.
	Research and Development
	Research and development costs are expensed as operating expenses when incurred.  Research and development expenditures for new product development and improvements of existing products by the Company for 2014 and 2013 were $286,375 and $275,207, respectively.
	Advertising Costs
	Costs incurred for producing and communicating advertising are expensed as operating expenses when incurred.  Advertising costs for the years ended December 31, 2014 and 2013 were $16,091 and $17,055, respectively.
	Earnings per share
	The Company is required to have dual presentation of basic earnings per share (“EPS”) and diluted EPS.  Basic EPS is computed as net income divided by the weighted average number of common shares outstanding for the period. Diluted EPS is calculated based on the weighted average number of common shares outstanding during the period plus the effect of potentially dilutive common stock equivalents.
	Potentially dilutive common stock equivalents consist of 440,000 and 525,000 stock options outstanding as of December 31, 2014 and 2013, respectively. As of December 31, 2014, the potentially dilutive stock options were not included in the calculation of the diluted weighted average number of shares outstanding or diluted EPS as their effect would have been anti-dilutive.
	As of December 31, 2013, 175,000 of the outstanding stock options had a dilutive effect on the calculation of the diluted weighted average number of shares outstanding. The diluted weighted average number of shares outstanding did not have a material effect on EPS at December 31, 2013.
	Share-Based Compensation
	Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718 requires all share-based payments to employees, including grants of employee stock options, be measured at fair value and expensed in the statement of operations over the service period.  See Note 7 for additional information.  In addition to the recognition of expense in the financial statements, under FASB ASC 718, any excess tax benefits received upon exercise of options will be presented as a financing activity inflow rather than an adjustment of operating activity as presented in prior years.
	Fair Value Measurements
	ASC 820 "Fair Value Measurements and Disclosures" ("ASC 820") requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.  ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value.  A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.  ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1:  Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2:  Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quote prices for similar assets or liabilities in active markets; quoted prices for identical assets in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3:  Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	At December 31, 2014 and 2013 the Company has no assets or liabilities subject to fair value adjustments on a recurring basis.

2_Inventories

2. Inventories	12 Months Ended
	Dec. 31, 2014
Notes
2. Inventories	2.         Inventories
	Inventories consist of the following:
		2014	2013
	Parts	$        283,375	$        217,567
	Work in progress	276,853	83,620
	Finished goods	158,909	324,505
	Total inventory	$        719,137	$        625,692

3_Property_and_Equipment

3. Property and Equipment	12 Months Ended
	Dec. 31, 2014
Notes
3. Property and Equipment	3.         Property and Equipment
	Property and equipment consist of the following:
		2014	2013
	Laboratory equipment	$        615,088	$         596,681
	Software purchased	35,028	-
	Furniture and fixtures	16,531	16,745
	Dies and molds	128,676	105,353
	Property and equipment, gross	795,323	718,779
	Accumulated depreciation and amortization	-703,416	-687,407
	Property and equipment, net	$          91,907	$           31,372

4_Income_Taxes

4. Income Taxes	12 Months Ended
	Dec. 31, 2014
Notes
4. Income Taxes	4.         Income Taxes
	The Company uses the liability method in accounting for income taxes.
	The provision (benefit) for federal income taxes consisted of:
		2014	2013
	Current	$        (2,721)	$           3,700
	Deferred	-49,401	-11,700
	Provision (benefit) for federal income taxes	$        (52,122)	$          (8,000)
	At December 31, 2014, the Company had approximately $43,000 of income tax credits available to reduce income taxes in future periods.  The credits expire from 2031-2034.
	The components of deferred tax assets and liabilities at December 31 were as follows:
			2014	2013
	Deferred tax assets:
	Current:
	Accrued liabilities		$           8,776	$           9,337
	Inventories		40,824	26,644
	Total current deferred tax assets		49,600	35,981
	Long-term
	Income tax credits		33,399	-
	Other		1,402	619
	Total long-term deferred tax assets		34,801	619
	Total deferred tax assets		$         84,401	$         36,600
	Deferred tax liabilities:
	Depreciable property		$           3,500	$           5,100
	Total		$           3,500	$           5,100
	The differences between the provision for income taxes and income taxes computed using the U.S. federal income tax rate of 35% were as follows:
			2014	2013
	Amount computed using the statutory rate		$          (53,870)	$         37,869
	Non-deductible permanent differences		1,748	2,458
	Income tax credits		-	-35,843
	Effect of graduated rates		-	-12,484
	Provision (benefit) for federal income taxes		$          (52,122)	$          (8,000)
	Should the Company have future accrued interest expense and penalties related to uncertain income tax positions, they will recognize those expenses in income tax expense.
	The Company files federal income tax returns in the United States only.  The Company is no longer subject to federal income tax examination by tax authorities for years before 2011.  The Company has evaluated all tax positions for open years and has concluded that they have no material unrecognized tax benefits or penalties.

5_Profit_Sharing_Salary_Deferr

5. Profit Sharing Salary Deferral 401-k Plan	12 Months Ended
	Dec. 31, 2014
Notes
5. Profit Sharing Salary Deferral 401-k Plan	5.         Profit Sharing Salary Deferral 401-K Plan
	The Company sponsors a Profit Sharing Plan and Salary Deferral 401-K Plan and Trust.  All employees over the age of twenty-one are eligible.  On January 1, 2006, the Company adopted a four percent salary matching provision.  The Company contributed $30,742 and $27,072 to the plan for the years ended December 31, 2014 and 2013 respectively.

6_Employee_Profit_Sharing_Bonu

6. Employee Profit Sharing Bonus Program	12 Months Ended
	Dec. 31, 2014
Notes
6. Employee Profit Sharing Bonus Program	6.         Employee Profit Sharing Bonus Program
	The Company makes discretionary contributions to the Employees Profit Sharing Bonus Program (a non-qualified plan) based upon ten percent of the first $100,000 of pre-tax net income plus eight percent of pre-tax net income in excess of $100,000.  There was no accrual recorded for 2014. The Company accrued $11,582 for the year ended December 31, 2013.

7_Sharebased_Compensation

7. Share-based Compensation	12 Months Ended
	Dec. 31, 2014
Notes
7. Share-based Compensation	7.         Share-Based Compensation
	The Company grants stock options to individual employees and directors with three years continuous tenure.  After termination of employment, stock options may be exercised within ninety days, after which they are subject to forfeiture.
	The fair value of each option award is estimated on the date of the grant using the Black-Scholes option-pricing model with the following weighted-average assumptions used for grants in:
			2014	2013
	Dividend yield		0.00%	0.00%
	Expected volatility		75%	73%
	Risk-free interest rate		0.68%	0.38%
	Option exercise rate		6.40%	6.60%
	Expected term (in years)		3	3
	Estimated fair value per option granted		$       0.20	$       0.15
	The average risk-free interest rate is based on the three-year U.S. Treasury Bond rate in effect as of the grant date.  The expected volatility is determined using a weighted average of weekly historical volatility of the stock price over a period of one year prior to the grant dates.  The Company uses historical data to estimate option exercise rates.
	In the years ended December 31, 2014 and 2013, the Company recognized $2,245 and $1,713 respectively, in share-based compensation expense.  No non-vested share-based compensation arrangements existed as of December 31, 2014 and 2013.
	A summary of option activity follows:
				Weighted
			Weighted	Average
			Average	Remaining
			Exercise	Contractual
		Number	Price Per	Term
		Outstanding	Option	(Years)
	Balance at December 31, 2012	505,000	$      0.42	1.1
	Granted	175,000	0.31
	Expired	-155,000	0.48
	Balance at December 31, 2013	525,000	0.38	1.1
	Granted	175,000	0.32
	Expired	-260,000	0.45
	Balance at December 31, 2014	440,000	0.39	2.1
	Outstanding and Exercisable at December 31, 2014	440,000	$      0.39	2.1
	The aggregate intrinsic value of the options outstanding and exercisable at December 31, 2014, was $0.

8_Leases

8. Leases	12 Months Ended
	Dec. 31, 2014
Notes
8. Leases	8.         Leases
	The Company leases its facilities from a port authority for $5,251 per month for three years, expiring in September 2017, with annual increases based upon the Consumer Price Index.  The lease expense for the years ended December 31, 2014 and 2013 was $62,133 and $60,691 respectively.

9_Related_Party_Transactions

9. Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Notes
9. Related Party Transactions	9.         Related Party Transactions
	For the years ended December 31, 2014 and 2013, services in the amount of $65,922 and $116,662 respectively, were contracted with a manufacturing process company, Manufacturing Services, Inc.  The past president of Manufacturing Services, Inc., is a member of the Board of Directors of Electronic Systems Technology, Inc.

10_Commitments_and_Contingenci

10. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Notes
10. Commitments and Contingencies	10.       Commitments and Contingencies
	In 2009, the Company entered into a licensing agreement with Wi-LAN, Inc. (a Canadian Company), to pay royalties for certain licensing rights and liability releases.  Such amounts are not considered significant by the Company.

11_Segment_Reporting

11. Segment Reporting	12 Months Ended
	Dec. 31, 2014
Notes
11. Segment Reporting	11.       Segment Reporting
	Segment information is prepared on the same basis that the Company’s management reviews financial information for operational decision making purposes.  Electronic Systems Technology, Inc., has two reportable segments, domestic and foreign, based on the geographic location of the customers.  Both segments sell radio modem products (requiring an FCC license or license free Ethernet products), related accessories for radio modem products for industrial automation projects, and mobile data computer products.  The foreign segment sells the Company’s products and services outside the United States.
	Domestic customers represent approximately eighty-one percent of total net revenues.  Foreign customers represent approximately nineteen percent of total net revenues.  One individual customer comprised more than ten percent of sales revenue.  Revenues from foreign countries consist primarily of revenues from Canada, Hungary and Peru.
	The accounting policies of the segments are the same as those described in the summary of significant accounting policies, Note 1.  Management evaluates performance based on net revenues and operating expenses.  Administrative functions such as finance and information systems are centralized.  However, where applicable, portions of the administrative function expenses are allocated between the operating segments.  The operating segments share the same manufacturing and distribution facilities.  Costs of operating the manufacturing plant, equipment, inventory, and accounts receivable are allocated directly to each segment.  During the years ended December 31, 2014 and 2013, one customer accounted for 9.7% and 20.1% of the Company’s sales revenue, respectively.
	Summary financial information for the two reportable segments is as follows:
		Domestic	Foreign	Total
	Total sales, net	$   1,571,995	$   295,425	$   1,867,420
	Total other income	10,517	-	10,517
	Depreciation	17,824	-	17,824
	Income (loss) before tax	(240,215)	86,302	(153,913)
	Identifiable assets	3,045,753	1,800	3,047,553
	Net capital expenditures	78,360	-	78,360
	2013
	Total sales, net	$   1,767,522	$   422,736	2,190,258
	Total other income	8,158	-	8,158
	Depreciation	13,540	-	13,540
	Income before tax	15,756	92,441	108,197
	Identifiable assets	3,117,484	11,260	3,128,744
	Net capital expenditures	2,639	-	2,639

1_Organization_and_Summary_of_1

1. Organization and Summary of Significant Accounting Policies: Accounting Estimates (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Accounting Estimates	Accounting Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses.  Estimates used in the accompanying financial statements include allowance for doubtful accounts receivable, inventory obsolescence, useful lives of depreciable assets, share-based compensation, and deferred income taxes.  Actual results could differ from those estimates.

1_Organization_and_Summary_of_2

1. Organization and Summary of Significant Accounting Policies: Concentrations of Credit Risks (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Concentrations of Credit Risks	Concentrations and Credit Risks
	Financial instruments that potentially subject the Company to credit risk consist of cash, money market investments, certificates of deposit, and accounts receivables.
	The Company places its cash with three major financial institutions.  During the period, the Company had cash balances that were in excess of federally insured limits.
	The Company’s customers, to which trade credit terms are extended, consist of United States and local governments and foreign and domestic companies.
	The Company purchases certain key components necessary for the production of its products from a limited number of suppliers.  The components provided by the suppliers could be replaced or substituted by other products.  It is possible that if this action became necessary, an interruption of production and/or material cost expenditures could take place.

1_Organization_and_Summary_of_3

1. Organization and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue from product sales when the goods are shipped or delivered and title and risk of loss pass to the customer.  Provision for certain sales incentives and discounts to customers are accounted for as reductions in sales in the period the related sales are recorded.  Sales are recorded net of applicable state and local sales tax.  Products sold to foreign customers are shipped after payment is received in U.S. funds, unless an established distributor relationship exists or the customer is a foreign branch of a U.S. company.
	Revenues from site support and engineering services are recognized as the Company performs the services.  When amounts are billed and collected before the services are performed they are included in deferred revenues.  Revenue is recognized based upon proportional performance when the contract contains performance milestones.
	The Company does not generally sell its products with the right of return.  Therefore, returns are accounted for when they occur.
	The Company warrants its products as free of manufacturing defects and provides a refund of the purchase price, repair or replacement of the product for a period of one year from the date of installation by the first user/customer.  No allowance for estimated warranty repairs or product returns has been recorded. Warranty expenses are expected to immaterial based on the Company’s historical warranty experience.

1_Organization_and_Summary_of_4

1. Organization and Summary of Significant Accounting Policies: Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Financial Instruments	Financial Instruments
	The Company’s financial instruments are cash, money market investments, and certificates of deposit.  The recorded values of cash, cash equivalents and certificates of deposit approximate their fair values based on their short-term nature.

1_Organization_and_Summary_of_5

1. Organization and Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents consist primarily of cash and money market investments purchased with original maturities of three months or less.

1_Organization_and_Summary_of_6

1. Organization and Summary of Significant Accounting Policies: Allowance For Uncollectible Accounts (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Allowance For Uncollectible Accounts	Allowance for Uncollectible Accounts
	The Company uses the allowance method to account for estimated uncollectible accounts receivable.  Accounts receivable are presented net of an allowance for doubtful accounts as of December 31, 2014 and 2013, the Company’s estimate of doubtful accounts was zero.  The Company’s policy for writing off past due accounts receivable is based on the amount, time past due, and response received from the subject customer.

1_Organization_and_Summary_of_7

1. Organization and Summary of Significant Accounting Policies: Inventories (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Inventories	Inventories
	Inventories are stated at lower of direct cost or market.  Cost is determined on an average cost basis that approximates the first-in, first-out (FIFO) method.  Market is determined based on net realizable value and consideration is given to obsolescence.

1_Organization_and_Summary_of_8

1. Organization and Summary of Significant Accounting Policies: Property and Equipment (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Property and Equipment	Property and Equipment
	Property and equipment is carried at cost.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets.  The useful life of property and equipment for purposes of computing depreciation is three to seven years.  The Company periodically reviews its long-lived assets for impairment and, upon indication that the carrying value of such assets may not be recoverable, recognizes an impairment loss by a charge against current operations.  When the Company sells or otherwise disposes of property and equipment a gain or loss is recorded in the statement of operations. The cost of improvements that extend the life of property and equipment is capitalized.

1_Organization_and_Summary_of_9

1. Organization and Summary of Significant Accounting Policies: Certificates of Deposit (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Certificates of Deposit	Certificates of Deposit
	Certificates of deposit with original maturities ranging from three months to twelve months were $1,402,625 and $1,414,000 at December 31, 2014 and 2013 respectively.

Recovered_Sheet1

1. Organization and Summary of Significant Accounting Policies: Capitalized Software Costs (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Capitalized Software Costs	Software Costs
	Software purchased and used by the Company is capitalized as property and equipment based on its cost, and amortized over its useful life, usually not exceeding five years.
	The Company capitalizes the costs of creating a software product to be sold, leased or otherwise marketed, for which technological feasibility has been established.  Amortization of the software product, on a product-by-product basis, begins on the date the product is available for distribution to customers and continues over the estimated revenue-producing life, not to exceed five years.

Recovered_Sheet2

1. Organization and Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Income Taxes	Income Taxes
	The provision (benefit) for income taxes is computed on the pretax income based on the current tax law.  Deferred income taxes are recognized for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates.

Recovered_Sheet3

1. Organization and Summary of Significant Accounting Policies: Research and Development (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Research and Development	Research and Development
	Research and development costs are expensed as operating expenses when incurred.  Research and development expenditures for new product development and improvements of existing products by the Company for 2014 and 2013 were $286,375 and $275,207, respectively.

Recovered_Sheet4

1. Organization and Summary of Significant Accounting Policies: Advertising Costs (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Advertising Costs	Advertising Costs
	Costs incurred for producing and communicating advertising are expensed as operating expenses when incurred.  Advertising costs for the years ended December 31, 2014 and 2013 were $16,091 and $17,055, respectively.

Recovered_Sheet5

1. Organization and Summary of Significant Accounting Policies: Earnings Per Share (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Earnings Per Share	Earnings per share
	The Company is required to have dual presentation of basic earnings per share (“EPS”) and diluted EPS.  Basic EPS is computed as net income divided by the weighted average number of common shares outstanding for the period. Diluted EPS is calculated based on the weighted average number of common shares outstanding during the period plus the effect of potentially dilutive common stock equivalents.
	Potentially dilutive common stock equivalents consist of 440,000 and 525,000 stock options outstanding as of December 31, 2014 and 2013, respectively. As of December 31, 2014, the potentially dilutive stock options were not included in the calculation of the diluted weighted average number of shares outstanding or diluted EPS as their effect would have been anti-dilutive.
	As of December 31, 2013, 175,000 of the outstanding stock options had a dilutive effect on the calculation of the diluted weighted average number of shares outstanding. The diluted weighted average number of shares outstanding did not have a material effect on EPS at December 31, 2013.

Recovered_Sheet6

1. Organization and Summary of Significant Accounting Policies: Share-based Compensation (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Share-based Compensation	Share-Based Compensation
	Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718 requires all share-based payments to employees, including grants of employee stock options, be measured at fair value and expensed in the statement of operations over the service period.  See Note 7 for additional information.  In addition to the recognition of expense in the financial statements, under FASB ASC 718, any excess tax benefits received upon exercise of options will be presented as a financing activity inflow rather than an adjustment of operating activity as presented in prior years.

2_Inventories_Schedule_of_Inve

2. Inventories: Schedule of Inventory, Current (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Inventory, Current
		2014	2013
	Parts	$        283,375	$        217,567
	Work in progress	276,853	83,620
	Finished goods	158,909	324,505
	Total inventory	$        719,137	$        625,692

3_Property_and_Equipment_Prope

3. Property and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Property, Plant and Equipment
		2014	2013
	Laboratory equipment	$        615,088	$         596,681
	Software purchased	35,028	-
	Furniture and fixtures	16,531	16,745
	Dies and molds	128,676	105,353
	Property and equipment, gross	795,323	718,779
	Accumulated depreciation and amortization	-703,416	-687,407
	Property and equipment, net	$          91,907	$           31,372

4_Income_Taxes_Schedule_of_Com

4. Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)
		2014	2013
	Current	$        (2,721)	$           3,700
	Deferred	-49,401	-11,700
	Provision (benefit) for federal income taxes	$        (52,122)	$          (8,000)

4_Income_Taxes_Schedule_of_Def

4. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities
		2014	2013
	Deferred tax assets:
	Current:
	Accrued liabilities	$           8,776	$           9,337
	Inventories	40,824	26,644
	Total current deferred tax assets	49,600	35,981
	Long-term
	Income tax credits	33,399	-
	Other	1,402	619
	Total long-term deferred tax assets	34,801	619
	Total deferred tax assets	$         84,401	$         36,600
	Deferred tax liabilities:
	Depreciable property	$           3,500	$           5,100
	Total	$           3,500	$           5,100

4_Income_Taxes_Schedule_of_Eff

4. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation
		2014	2013
	Amount computed using the statutory rate	$          (53,870)	$         37,869
	Non-deductible permanent differences	1,748	2,458
	Income tax credits	-	-35,843
	Effect of graduated rates	-	-12,484
	Provision (benefit) for federal income taxes	$          (52,122)	$          (8,000)

7_Sharebased_Compensation_Shar

7. Share-based Compensation: Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value
		2014	2013
	Dividend yield	0.00%	0.00%
	Expected volatility	75%	73%
	Risk-free interest rate	0.68%	0.38%
	Option exercise rate	6.40%	6.60%
	Expected term (in years)	3	3
	Estimated fair value per option granted	$       0.20	$       0.15

7_Sharebased_Compensation_Sche

7. Share-based Compensation: Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value
				Weighted
			Weighted	Average
			Average	Remaining
			Exercise	Contractual
		Number	Price Per	Term
		Outstanding	Option	(Years)
	Balance at December 31, 2012	505,000	$      0.42	1.1
	Granted	175,000	0.31
	Expired	-155,000	0.48
	Balance at December 31, 2013	525,000	0.38	1.1
	Granted	175,000	0.32
	Expired	-260,000	0.45
	Balance at December 31, 2014	440,000	0.39	2.1
	Outstanding and Exercisable at December 31, 2014	440,000	$      0.39	2.1

11_Segment_Reporting_Schedule_

11. Segment Reporting: Schedule of Segment Reporting Information, by Segment (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Segment Reporting Information, by Segment
		Domestic	Foreign	Total
	Total sales, net	$   1,571,995	$   295,425	$   1,867,420
	Total other income	10,517	-	10,517
	Depreciation	17,824	-	17,824
	Income (loss) before tax	(240,215)	86,302	(153,913)
	Identifiable assets	3,045,753	1,800	3,047,553
	Net capital expenditures	78,360	-	78,360
	2013
	Total sales, net	$   1,767,522	$   422,736	2,190,258
	Total other income	8,158	-	8,158
	Depreciation	13,540	-	13,540
	Income before tax	15,756	92,441	108,197
	Identifiable assets	3,117,484	11,260	3,128,744
	Net capital expenditures	2,639	-	2,639

Schedule_of_Other_Operating_Co

Schedule of Other Operating Cost and Expense, by Component (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Other Operating Cost and Expense, by Component
	ELECTRONIC SYSTEMS TECHNOLOGY, INC. DBA ESTEEM WIRELESS MODEMS SUPPLEMENTAL SCHEDULE OF OPERATING EXPENSES
		01/01/2014 to 12/31/2014	01/01/2013 to 12/31/2013
	Advertising	16,091	17,055
	Dues and subscriptions	2,545	963
	Depreciation	17,824	13,540
	Insurance	15,501	12,763
	Materials and supplies	34,433	18,898
	Office and administration	15,365	7,372
	Printing	1,565	2,312
	Professional services	120,332	144,528
	Rent and utilities	70,173	64,626
	Repair and maintenance	9,235	4,553
	Salaries	905,889	839,745
	Taxes, licenses and health insurance	236,624	215,606
	Telephone	8,335	7,932
	Trade shows	38,251	40,550
	Travel expenses	41,377	60,210
		1,533,540	1,450,653
	Expenses allocated to cost of sales	-352,315	-332,232
	Total Operating Expenses	1,181,225	1,118,421

Recovered_Sheet7

1. Organization and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2014
Details
Nature of Operations	Business Organization The Company was incorporated under the laws of the State of Washington on February 10, 1984, primarily to develop, produce, sell and distribute wireless modems that will allow communication between peripherals via radio frequency waves. On November 12, 1984, the Company sold 3,000,000 shares of its unissued common stock to the public at an offering price of $.30 per share, as arbitrarily determined by the underwriter. Effective September 13, 2007, the Company announced their establishment of a “doing business as” or dba structure, based on the Company’s registered trade name of ESTeem (tm) Wireless Modems.
Entity Incorporation, State Country Name	Washington
Entity Incorporation, Date of Incorporation	10-Feb-84

Recovered_Sheet8

1. Organization and Summary of Significant Accounting Policies: Certificates of Deposit (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Certificates of deposit	$1,402,625	$1,414,000

Recovered_Sheet9

1. Organization and Summary of Significant Accounting Policies: Research and Development (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Research and Development Expense	$286,375	$275,207

Recovered_Sheet10

1. Organization and Summary of Significant Accounting Policies: Advertising Costs (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Advertising Expense	$16,091	$17,055

2_Inventories_Schedule_of_Inve1

2. Inventories: Schedule of Inventory, Current (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Inventory, Parts and Components, Net of Reserves	$283,375	$217,567
Inventory, Work in Process, Gross	276,853	83,620
Inventory, Finished Goods, Gross	158,909	324,505
Inventories	$719,137	$625,692

3_Property_and_Equipment_Prope1

3. Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Laboratory equipment	$615,088	$596,681
Capitalized Computer Software, Gross	35,028
Furniture and Fixtures, Gross	16,531	16,745
Dies and molds	128,676	105,353
Property, Plant and Equipment, Gross	795,323	718,779
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	-703,416	-687,407
PROPERTY AND EQUIPMENT - NET	$91,907	$31,372

4_Income_Taxes_Schedule_of_Com1

4. Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Current Federal Tax Expense (Benefit)	($2,721)	$3,700
Deferred Federal Income Tax Expense (Benefit)	-49,401	-11,700
FEDERAL INCOME TAX BENEFIT	($52,122)	($8,000)

4_Income_Taxes_Schedule_of_Def1

4. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Deferred Tax Assets, Net	$8,776	$9,337
Deferred Tax Assets, Inventory	40,824	26,644
Deferred Tax Assets, Net of Valuation Allowance, Current	49,600	35,981
Tax Credit Carryforward, Amount	33,399
Deferred Tax Assets, Other	1,402	619
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	34,801	619
Deferred Tax Assets, Net of Valuation Allowance	84,401	36,600
Deferred Tax Liabilities, Other Finite-Lived Assets	3,500	5,100
Deferred Tax Liabilities, Net	$3,500	$5,100

4_Income_Taxes_Schedule_of_Eff1

4. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	($53,870)	$37,869
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount	1,748	2,458
Effective Income Tax Rate Reconciliation, Tax Credit, Amount		-35,843
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		-12,484
FEDERAL INCOME TAX BENEFIT	($52,122)	($8,000)

5_Profit_Sharing_Salary_Deferr1

5. Profit Sharing Salary Deferral 401-k Plan (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Defined Benefit Plan, Contributions by Employer	$30,742	$27,072

6_Employee_Profit_Sharing_Bonu1

6. Employee Profit Sharing Bonus Program (Details) (USD $)	Dec. 31, 2013
Details
Accrued Bonuses, Current	$11,582

7_Sharebased_Compensation_Shar1

7. Share-based Compensation: Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	75.00%	73.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.68%	0.38%
Option exercise rate	0.064	0.066
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value	$0.20	$0.15

7_Sharebased_Compensation_Deta

7. Share-based Compensation (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Share-based Compensation, Total	$2,245	$1,713
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value	$0

7_Sharebased_Compensation_Sche1

7. Share-based Compensation: Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	440,000	525,000	505,000
Weighted Average Exercise Price, Outstanding	$0.39	$0.38	$0.42
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	2 years 1 month 6 days	1 year 1 month 6 days	1 year 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	175,000	175,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$0.32	$0.31
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	-260,000	-155,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$0.45	$0.48

8_Leases_Details

8. Leases (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Operating Leases, Rent Expense, Net	$62,133	$60,691

9_Related_Party_Transactions_D

9. Related Party Transactions (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Related Party Transaction, Amounts of Transaction	$65,922	$116,662

11_Segment_Reporting_Details

11. Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Entity-Wide Revenue, Major Customer, Percentage	9.70%	20.10%

11_Segment_Reporting_Schedule_1

11. Segment Reporting: Schedule of Segment Reporting Information, by Segment (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Segment reporting total sales net	$1,867,420	$2,190,258
Segment reporting other income	10,517	8,158
Segment reporting depreciation	17,824	13,540
Segment reporting income loss before tax	-153,913	108,197
Segment reporting identifiable assets	3,047,553	3,128,744
Segment reporting net capital expenditures	78,360	2,639
Operating Segments
Segment reporting total sales net	1,571,995	1,767,522
Segment reporting other income	10,517	8,158
Segment reporting depreciation	17,824	13,540
Segment reporting income loss before tax	-240,215	15,756
Segment reporting identifiable assets	3,045,753	3,117,484
Segment reporting net capital expenditures	78,360	2,639
Other Segments
Segment reporting total sales net	295,425	422,736
Segment reporting income loss before tax	86,302	92,441
Segment reporting identifiable assets	$1,800	$11,260

Schedule_of_Other_Operating_Co1

Schedule of Other Operating Cost and Expense, by Component (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Advertising Expense	$16,091	$17,055
Depreciation	17,824	13,540
General Insurance Expense	15,501	12,763
Supplies Expense	34,433	18,898
General and Administrative Expense	15,365	7,372
Communications and Information Technology	1,565	2,312
Professional and Contract Services Expense	120,332	144,528
Utilities Operating Expense	70,173	64,626
Cost of Property Repairs and Maintenance	9,235	4,553
Compensation	905,889	839,745
Taxes and Licenses	236,624	215,606
Communication	8,335	7,932
Marketing Expense	38,251	40,550
Travel and Entertainment Expense	41,377	60,210
Operating expenses, gross	1,533,540	1,450,653
Cost of Goods Sold, Overhead	-352,315	-332,232
OPERATING EXPENSES	$1,181,225	$1,118,421