5. PROPERTY, PLANT & EQUIPMENT

3 Months Ended

Mar. 31, 2016

Notes to Financial Statements

5. PROPERTY, PLANT & EQUIPMENT

	March 31, 2016		Accumulated		March 31, 2016
	Cost		Depreciation		Net
Buildings	$	4,868,148	$	2,860,889	$	2,007,259
Computer hardware		91,124		86,170		4,954
Furniture and fixtures		32,939		22,119		10,820
Office equipment		18,345		17,181		1,174
Manufacturing equipment		5,296,941		3,963,545		1,333,396
Trailer		13,294		12,462		832
Boat		34,400		4,988		29,412
Leasehold Improvements		75,432		3,771		71,661
Technology		105,190		89,412		15,778
Land		413,184		—		413,184
	$	10,948,997	$	7,060,527	$	3,888,470

	December 31, 2015		Accumulated		December 31, 2015
	Cost		Depreciation		Net
Buildings	$	4,766,282	$	2,774,306	$	1,991,976
Computer hardware		88,026		82,811		5,215
Furniture and fixtures		29,147		20,774		8,373
Office equipment		17,214		16,054		1,160
Manufacturing equipment		5,074,079		3,770,819		1,303,260
Trailer		12,474		11,630		844
Boat		34,400		3,440		30,960
Leasehold Improvements		29,604		—		29,604
Technology		98,701		78,961		19,740
Land		399,977		—		399,977
	$	10,549,904	$	6,758,795	$	3,791,109

Amount of depreciation expense for three months ended March 31, 2016: $127,896 (2015: $152,861) and is included in cost of sales in the unaudited interim condensed consolidated statements of comprehensive income (loss).