Property and Equipment

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 3 - PROPERTY AND EQUIPMENT

Property and equipment consists of the following at September 30, 2016 and December 31, 2015:

	September 30, 2016			December 31, 2015
Machinery and equipment	$	231,506		$	231,506
Computer equipment		12,448			12,448
Furniture and fixtures		97,451			89,266
Leasehold improvements		7,000			7,000
		348,405			340,220
Less: accumulated depreciation and amortization		(125,522	)		(72,519	)
Property and equipment, net	$	222,883		$	267,701

Depreciation and amortization expense for the three months ended September 30, 2016 and 2015 was $17,901 and $14,035, respectively. Depreciation and amortization expense for the nine months ended September 30, 2016 and 2015 was $53,003 and $33,741, respectively.

Property and equipment include assets acquired under capital leases of $64,632 at September 30, 2016 and December 31, 2015, respectively. Related depreciation included in accumulated depreciation was $33,659 and $23,814 at September 30, 2016 and December 31, 2015, respectively.