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(3) Property and Equipment
12 Months Ended
Dec. 31, 2017
Notes  
(3) Property and Equipment

(3)  Property and Equipment:

 

Property and equipment consisted of the following as of December 31, 2017 and 2016:

 

 

December 31,

 

December 31,

2017

 

2016

 

 

 

 

 

Rail cars (not in service)

$

            125,000

$

       833,160

Less: accumulated depreciation

                        -

                   -

 

$

            125,000

$

       833,160