5. PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Property and equipment, gross	$ 169,342	$ 108,974
Less: Accumulated depreciation	(52,497)	(31,652)
Property and equipment, net	116,845	77,322
Computers
Property and equipment, gross	125,089	72,124
Office Equipment
Property and equipment, gross	$ 44,253	$ 36,850

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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-Publisher FASB
-Name Accounting Standards Codification
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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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