3. PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Property and equipment, gross	$ 43,132	$ 9,538
Accumulated depreciation	(3,742)	(1,312)
Property and equipment, net	39,390	8,226
Laboratory equipment
Property and equipment, gross	11,222	7,342
Tooling
Property and equipment, gross	18,165	0
Computer equipment
Property and equipment, gross	4,151	0
Furniture and fixtures
Property and equipment, gross	$ 9,594	$ 2,196

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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-Name Accounting Standards Codification
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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

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+ References

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