5. PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2017

Property, Plant and Equipment [Abstract]

5. PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment as of March 31, 2017 and December 31, 2016 is summarized as follows:

	March 31, 2016			December 31, 2016
Computers	$	106,180		$	72,124
Office equipment		36,850			36,850
Subtotal		143,030			108,974
Less accumulated depreciation		(37,429	)		(31,652	)
Property and equipment, net	$	105,601		$	77,322

Depreciation expense for the three months ended March 31, 2017 and 2016 was $5,776 and $3,542, respectively.