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Equipment, Net
9 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
Equipment, Net

Note 4 — Equipment, Net

 

Equipment, net consisted of the following as of:

 

  September 30  December 31 
  2016  2015 
Research and development equipment $10,156  $ 
Computer equipment  11,637    
   21,793    
Less: accumulated depreciation  (2,315)   
Total equipment, net $19,478  $ 

 

Depreciation expense for the three and nine months ended September 30, 2016 was $1,478 and $2,315, respectively. No depreciation expense was incurred during the three and nine months ended September 30, 2015.