PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 3. PROPERTY AND EQUIPMENT

Depreciation expense was $18,947 and $18,644 for the nine months ended September 30, 2019 and 2018, respectively. Property and equipment at September 30, 2019 and December 31, 2018 consisted of the following: 

	September 30, 2019			December 31, 2018
Machinery and leased equipment	$	151,719		$	138,209
Machinery and equipment not yet in service		321,565			369,754
Office equipment and furniture		20,064			20,064
Website		2,760			2,760
Total property and equipment	$	496,108		$	530,787
Less: Accumulated Depreciation		(49,762	)		(30,815	)
Property and equipment, net		446,346			499,972

On July 30, 2019, the Company transferred $17,790 of equipment not yet in service and offset accounts receivable of $23,209 in exchange for $13,939 and the settlement of accounts payable and accrued liabilities of $43,766. As result the Company recorded a gain on the settlement of debt of $16,706.