Property and Equipment

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 5 – Property and Equipment

Property and equipment consisted of the following:

	As of December 31,
	2018			2017
Furniture and equipment	$	386,047		$	326,894
Equipment held for lease to related party		176,042			159,806
Vehicles		15,000			15,000
Leasehold improvements		215,193			33,257
		792,282			534,957
Accumulated depreciation		(271,961	)		(133,601	)
Property and equipment, net	$	520,321		$	401,356

Depreciation expense amounted to $158,683 for the year ended December 31, 2018, of which $7,940 was allocated to cost of revenue. Depreciation expense amounted to $39,978 for the year ended December 31, 2017, of which $8,302 was allocated to cost of revenue.

As of December 31, 2018, the Company has recorded $176,042 for the cost of the equipment located at the Sterling facility as leased equipment under fixed assets and accumulated depreciation of $39,120. See Note 8.