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PROPERTY AND EQUIPMENT, NET
12 Months Ended
Dec. 31, 2015
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
4.
PROPERTY AND EQUIPMENT, NET
 
Property and equipment consists of the following as of:
 
 
 
December 31,
 
 
 
2015
 
2014
 
 
 
 
 
 
 
Factory and office equipment
 
$
62,633
 
$
62,633
 
Tooling
 
 
59,149
 
 
52,344
 
Computer equipment and software
 
 
23,932
 
 
23,932
 
Vehicles
 
 
44,160
 
 
44,160
 
Leasehold improvements
 
 
43,779
 
 
38,379
 
 
 
 
233,653
 
 
221,448
 
Less:  accumulated depreciation and amortization
 
 
(147,941)
 
 
(112,942)
 
 
 
$
85,712
 
$
108,506
 
 
Depreciation and amortization expense totaled $21,531 and $13,468 for the year ended December 31, 2015 and $21,570 and $2,599 for the year ended December 31, 2014, respectively.