PROPERTY, PLANT, AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5: PROPERTY, PLANT, AND EQUIPMENT

Property, plant and equipment consisted of the following:

	December 31,		December 31,
	2013		2012
Machinery and equipment	$	326,824	$	97,383
Leasehold improvements		93,665		93,664
Capitalized new product development cost		15,000		-
Less: Accumulated depreciation		(114,050)		(31,080)
Less: Allowance for loss on impairment of assets		(158,292)		-
Property, plant, and equipment, net	$	163,147	$	159,967

Depreciation expense for the years ended December 31, 2013 and 2012 was $82,970 and $25,082, respectively. As a result of the October 2013 recall of the MASCT System and the pending FDA clearance, we have established $158,292 as an allowance for impairment of fixed assets on the molds used in production of the MASCT System devices.