PROPERTY AND EQUIPMENT

9 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2015

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 - PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:

	September 30, 2016			December 31, 2015
Software / website development	$	8,219		$	8,219
Equipment		141,125			136,585
Leasehold improvements		104,166			104,166
Property and equipment, gross		253,510			248,970
Accumulated depreciation		(81,552	)		(40,620	)
Property and equipment, net	$	171,958		$	208,350

Depreciation expense for the three months ended September 30, 2016 and 2015 was approximately $14,000 and $12,000, respectively.

Depreciation expense for the nine months ended September 30, 2016 and 2015 was approximately $41,000 and $26,000, respectively.

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:

	December 31, 2015			December 31, 2014
Software / website development	$	8,219		$	2,139
Equipment		136,585			35,698
Leasehold improvements		104,166			24,092
Property and equipment, gross		248,970			61,929
Accumulated depreciation		(40,620	)		(1,255	)
Property and equipment, net	$	208,350		$	60,674

Depreciation expense for the years ended December 31, 2015 and 2014 was $39,365 and $1,255, respectively.

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:

	December 31,
	2014			2013
Software	$	2,139		$	-
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.