Property, Plant and Equipment Disclosure

3 Months Ended

Mar. 31, 2019

Notes

Property, Plant and Equipment Disclosure

NOTE 5 - PROPERTY, INVENTORY AND EQUIPMENT

Notes to Inventory Type and Value:

Inventory consists of Finished Product and Raw Materials that are valued at the lower of cost or market.

Finished product of $44,900 is a full set of insulated ACH cast panels for wall and roof of an approx. 1,600 sq. ft house. Panel cost is actual size of all panels in sq. ft. of just under 7,000 sq. ft. calculated as follows.

Material	Cost per sq. ft.
Cement	2.42
XPS Insulation	0.98
Surfactant	0.32
Rebar @ Steel	1.02
Labor	1.78
TOTAL COST PER SQ. FT.   $	6.52

Raw Materials:

Raw materials consist of rebar, insulation, surfactant, powdered cement, threaded inserts and sundry items. The cost of $2,100 is based on the cost of purchase from a non-related supplier.

Property and Equipment at March 31, 2019 were comprised of the following at:

	March 31, 2019	December 31, 2018
Property Plant and Equipment (Gross)	$                                   140,653	$                                  139,881
Accumulated Depreciation	(19,153)	(17,846)
Property, Plant and Equipment (net)	$                                   121,500	$                                  122,035

During the quarter, the Company purchased manufacturing equipment that increased the Gross equipment to $140,216. The Depreciation expense was $1,307 for the three months ended March 31, 2019 and 2018