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NOTE 5 - PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:

	March 31, 2015			December 31, 2014
Software	$	2,139		$	2,139
Website development		3,081			-
Equipment		73,241			35,698
Leasehold improvements		66,167			24,092

Property and equipment, gross		144,628			61,929
Accumulated depreciation		(6,427	)		(1,255	)
Property and equipment, net	$	138,201		$	60,674

Depreciation expense for the three months ended March 31, 2015 and 2014 was $5,172 and $0, respectively.

- 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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