PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are comprised of the following:

	September 30,		December 31,
	2014		2013
Land	$	2,511,802	$	2,511,802
Buildings		6,234,675		6,109,351
Buildings – Superior Auto Body		2,213,729		2,213,729
Leasehold improvements		461,566		571,193
Machinery and equipment		4,388,827		3,456,442
Machinery under capital lease		2,322,340		2,322,340
Furniture and fixtures		449,360		239,378
Transportation assets		999,485		986,445
		19,581,784		18,410,680
Accumulated depreciation		(4,224,635)		(3,361,809)
	$	15,357,149	$	15,048,871

Depreciation expense related to property, plant and equipment for the three and nine months ended September 30, 2014 was $552,765 and $1,314,850, 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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