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(3) Property and Equipment
6 Months Ended
Jun. 30, 2018
Notes  
(3) Property and Equipment

(3)            Property and Equipment

 

Property and equipment consisted of the following.

 

June 30,

 

December 31,

2018

 

2017

 

 

 

 

 

Rail cars (not in service)

$

            125,000

$

       125,000

Less: accumulated depreciation

                        -

                   -

 

$

            125,000

$

       125,000

 

Based on management analysis as of June 30, 2018 and December 31, 2017, there is no indication of impairment.