5A. Equipment

12 Months Ended

Dec. 31, 2014

A. Equipment

Equipment

Equipment consists of the following at December 31:

	2013			2014			Estimated Useful lives in years
Computer hardware and software	$	194,528		$	196,070		3
Machinery and equipment		254,533			258,446		5
Molds, tools and dies		78,257			96,557		5
Office furniture and fixtures		38,938			38,938		5
		566,256			590,011
Accumulated depreciation and amortization		(515,231	)		(522,869	)
Equipment and leasehold improvements, net	$	51,025		$	67,142
Depreciation expense for year ended	$	9,777		$	9,048