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Property and Equipment

9 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Note 3 - Property and Equipment

Property and equipment stated at cost, less accumulated depreciation and amortization, consisted of the following:

	September 30, 2013			December 31, 2012			Estimated Useful Life
Computer Equipment	$	9,871			6,650		3 years
Equipment		3,118			-		5 years
Furniture & Fixtures		33,937			-		7 years
		46,926			6,650
Less: Accumulated depreciation and amortization		(7,555	)		(3,313	)
	$	39,371		$	3,337

Depreciation and Amortization Expense

Depreciation and amortization expense for the nine months ended September 30, 2013 and 2012 was $4,242 and $2,407, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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