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PLANT AND EQUIPMENT.

12 Months Ended

Dec. 31, 2014

4	PLANT AND EQUIPMENT

Plant and Equipment consisted of the following as of December 31, 2014 and December 31, 2013:

	December 31, 2014			December 31, 2013

Capital work in progress	$	18,482		$	105,000
Plasma pulse tool		310,374			-
Furniture and equipment		26,643			26,643
Field equipment		19,627			16,120
Computer equipment		1,500			3,041
Total cost		376,626			150,804
Less: accumulated depreciation		(57,052	)		(28,423	)
Property and equipment, net	$	319,574		$	122,381

Depreciation expense was $30,170 and $28,423 for the years ended December 31, 2014 and 2013, 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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