Property and Equipment

6 Months Ended

Sep. 30, 2015

3. Property and equipment

Property and equipment consist of the following at September 30, 2015 and March 31, 2015:



	Estimated	September 30,		March 31,
	useful life	2015		2015
Network sites and equipment	5-10 years	$	2,660,734	$	—
Computer equipment	5-7 years		1,018,942		976,331
Furniture and fixture and other equipment	2-5 years		208,464		34,126
Leasehold improvements	Shorter of the lease term or 5 years		132,264		—
			4,020,404		1,010,457
Less accumulated depreciation			975,275		853,047
			3,045,129		157,410
Construction in process			7,428,032		6,227,192
Property and equipment, net		$	10,473,161	$	6,384,602

Depreciation expense for the three and six months ended September 30, 2015 amounted to $76,549 and $123,358, respectively. For the three and six months ended September 30, 2014, depreciation expense was $3,900 and $7,800, respectively. For the three and six months ended September 30, 2015, approximately $50,000 and $83,000 of such depreciation expense was classified as cost of revenue while the remainder was classified in operating expenses. Construction in process includes the expenditures related to the costs to establish the Company’s dedicated, wide-area, two-way radio dispatch network in certain metropolitan areas.