PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS

3 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3 - PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS

At December 31, 2014, September 30, 2014 and December 31, 2013, property and equipment included the following:

	December 31, 2014		September 30, 2014		December 31, 2013
Land		$   9,957,263		$   9,957,263		$   9,957,263
Building and resort improvements		11,073,714		11,073,714		10,691,168
Furniture, fixtures, equipment and leasehold improvements		600,764		534,546		476,623
Transportation equipment		484,607		484,607		480,881
Construction in progress		93,620		102,346		76,450
Property and Equipment, Gross		22,209,968		22,152,476		21,682,385
Less: accumulated depreciation		(7,593,953)		(7,495,022)		(7,373,696)
Total		$ 14,616,015		$ 14,657,454		$ 14,308,689

Depreciation expense for December 31, 2014 and 2013 were $99,513 and $90,346 respectively.