5. PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

5. PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment as of September 30, 2017 and December 31, 2016 is summarized as follows:

	September 30, 2016			December 31, 2016
Computers	$	125,089		$	72,124
Office equipment		44,253			36,850
Subtotal		169,342			108,974
Less accumulated depreciation		(52,497	)		(31,652	)
Property and equipment, net	$	116,845		$	77,322

Depreciation expense for the three and nine months ended September 30, 2017 was $9,410 and $21,344, respectively; and $5,499 and $14,224 for the three and nine months ended September 30, 2016, respectively.