E. PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

The Company’s property and equipment as of December 31, 2015 and 2014 consists of the following:

	2015			2014
Development test equipment	$	26,925		$	45,752
Computer software		55,677			55,677
Leasehold improvements		2,675			2,675
Office equipment		20,731			20,706
Office fixtures and furniture		182,045			157,183
Total		288,053			281,993
Accumulated depreciation		(146,049	)		(150,243	)
Total property and equipment	$	142,004		$	131,750

Depreciation expense included as a charge to income was $31,827 and $33,556 for the years ended December 31, 2015 and 2014, respectively.