LAND, PROPERTY EQUIPMENT

9 Months Ended

Sep. 30, 2019

Land, property & equipment consist of the following:

	September 30,			December 31,
	2019			2018
Computer and software	$	21,303		$	21,166
Furniture and fittings		29,164			29,228
Office equipment		42,553			42,652
Renovations and improvements		343,314			341,486
Building		891,063			893,127
Land		218,628			219,135
Total		1,546,025			1,546,794
Less: accumulated depreciation		(731,017	)		(679,492	)
Net	$	815,008		$	867,302

The depreciation expense charged to general and administrative expenses were $53,732 and $55,690 for the nine months ended September 30, 2019 and 2018, respectively.