Property and Equipment

6 Months Ended

Jun. 30, 2014

Notes to Financial Statements

Property and Equipment

Property and equipment consist of the following at June 30, 2014 and December 31, 2013:

	June 30, 2014			December 31, 2013
Furniture and equipment	$	15,774		$	4,000
Internally developed software		77,515			—
Accumulated depreciation		(1,400	)		(444	)
Property and equipment, net	$	91,889		$	3,556

Depreciation expense is approximately $623 and $955 for the three months and six months ended June 30, 2014, respectively.