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NOTE 5 - PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:

	December 31,
	2014			2013
Software	$	2,138		$	-
Equipment		35,698			-
Leasehold improvements		24,092			-

Property and equipment, gross		61,929			-
Accumulated depreciation		(1,255	)		-
Property and equipment, net	$	60,674		$	-

Depreciation expense for the year ended December 31, 2014 was $1,255.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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