3. Property and Equipment

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 3 – PROPERTY AND EQUIPMENT

The following table sets forth the components of the Company’s property and equipment at December 31, 2018 and December 31, 2017:

	December 31, 2018							December 31, 2017
	Cost		Accumulated Depreciation			Net Book Value		Cost		Accumulated Depreciation			Net Book Value
Capital assets subject to depreciation:
Furniture and equipment	$	52,868		(35,200	)		17,668	$	52,868	$	(24,733	)	$	28,135
Leasehold improvements		175,716		(103,036	)		72,680		175,716		(73,749	)		101,967
Total fixed assets	$	228,584		(138,236	)		90,348	$	228,584	$	(98,482	)	$	130,102

For the years ended December 31, 2018 and December 31, 2017, the Company recorded depreciation and amortization of $39,753 and $36,694, respectively.