Property and Equipment

6 Months Ended

Sep. 30, 2019

Property and Equipment:

Property and Equipment

NOTE 6 – PROPERTY AND EQUIPMENT

The components of property and equipment were as follows:

	September 30, 2019			March 31, 2019
Leasehold improvements	$	4,602		$	4,602
Furniture and office equipment		10,130			10,130
Production equipment		108,882			108,882
R&D equipment		25,184			26,188
Total, at cost		148,798			149,802
Accumulated depreciation		(121,872	)		(112,453	)
Total, net	$	26,926		$	37,349

During the three and six months ended September 30, 2019, depreciation expense was $3,442 and $10,423, respectively. During the three and six months ended September 30, 2018, depreciation expense was $2,174 and $3,826, respectively.

During the three months ended June 30, 2019, we recorded a gain on sale of asset in the amount of $450 wherein we sold an asset that was fully depreciated and originally purchased for $1,004 for $450.