3. Machinery and Equipment

9 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

3. Machinery and Equipment

3. Machinery and Equipment

Machinery and equipment are recorded at cost. Expenditures for maintenance and repairs are charged to earnings as incurred whereas additions, renewals and betterments are capitalized. When machinery and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of machinery and equipment is provided using the straight-line method over the assets estimated useful lives of approximately 5 to 7 years. Leasehold improvements, if any, are amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Machinery and equipment, as of September 30, 2015 and December 31, 2014, consisted of the following:

	Estimated Useful Lives	September 30, 2015	December 31, 2014
Computer Equipment	3 Years	$ 3,796	$ 5,980
Machinery and equipment	5 Years	33,192	29,935
Furniture and fixtures	7 Years	13,000	14,073
Accumulated depreciation		(22,347)	(17,896)
		$ 27,641	$ 32,092

Depreciation expense for the nine month periods ended September 30, 2015 and 2014 were $4,451 and $3,964, respectively. Depreciation expense for the three month periods ended September 30, 2015 and 2014 were $1,483 and $1,499 respectively.