PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS

3 Months Ended

Dec. 31, 2016

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, 2016, September 30, 2016 and December 31, 2015, property and equipment included the following:

	December 31,		September 30,		December 31,
	2016		2016		2015
Land	$	10,394,746	$	10,394,746	$	10,394,746
Building and resort improvements		11,295,967		11,295,967		11,227,437
Furniture, fixtures, equipment and  leasehold improvements		661,380		661,583		641,554
Transportation equipment		632,779		632,779		544,513
Construction in progress		113,644		105,660		76,085
		23,098,516		23,090,735		22,884,335
Less: accumulated depreciation		(8,362,164)		(8,262,922)		(7,950,479)
Total	$	14,736,352	$	14,827,813	$	14,933,856

Depreciation expense for December 31, 2016 and 2015 were $103,282 and $100,282, respectively.