PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2011

PROPERTY, PLANT AND EQUIPMENT [Text Block]

Note 4 - PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consist of the following:

		September 30,			December 31,
		2011			2010
Office Equipment	$	8,203		$	7,932
Vehicle		7,362			7,119
		15,565			15,051
Less: Accumulated Depreciation		(11,303	)		(9,292	)
	$	4,262		$	5,759

Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. The annual percentages applied are:

Machinery and Equipment	10%
Office Equipment	20%
Vehicle	10%

The depreciation was $1,664 and $26,015, including cost and operating expense, for the nine months ended September 30, 2011 and 2010, respectively.