PLANT AND EQUIPMENT (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2015

Schedule of property and equipment

Plant and Equipment consisted of the following:

	September 30,  2016			December 31, 2015
Computer equipment	$	108,383		$	107,929
Office equipment		14,712			14,712
Leasehold improvement		12,375			12,375
Total cost		135,470			135,016
Less: accumulated depreciation and amortization		(90,265	)		(64,479	)
Plant and equipment, net	$	45,205		$	70,537

QPAGOS Corporation - Parent Company [Member]

Schedule of property and equipment

Plant and Equipment consisted of the following as of December 31, 2015 and December 31, 2014:

	December 31, 2015			December 31, 2014
Computer equipment	$	107,929		$	105,509
Office equipment		14,712			14,712
Leasehold improvement		12,375			10,364
Total cost		135,017			130,585
Less: accumulated depreciation and amortization		(64,479	)		(30,600	)
Property and equipment, net	$	70,537		$	99,985

Depreciation and amortization expense totaled $37,810 and $30,600 for the years ended December 31, 2015 and 2014, respectively.