4. PROPERTY, EQUIPMENT AND INTANGIBLES
Property and equipment consisted of the following:
| Year Ended March 31, | 2013 | 2012 | ||||||
| $ | $ | |||||||
| Computer hardware and software | 52,100 | 52,100 | ||||||
| Furniture and equipment | 34,658 | 34,658 | ||||||
| Machinery and equipment | 75,219 | 75,219 | ||||||
| Tooling | 19,720 | 19,720 | ||||||
| 181,697 | 181,697 | |||||||
| Accumulated depreciation and amortization | (168,768 | ) | (163,421 | ) | ||||
| 12,929 | 18,276 | |||||||
Intangible assets consisted of the following:
| Year Ended March 31, | 2013 | 2012 | ||||||
| $ | $ | |||||||
| Patents and licenses | 24,409 | 24,409 | ||||||
| Accumulated amortization | (24,409 | ) | (24,409 | ) | ||||
| – | – | |||||||