PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Mar. 31, 2012

PROPERTY, PLANT AND EQUIPMENT [Text Block]

Note 4 - PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consist of the following:

		March 31,			December 31,
		2012			2011
Office Equipment	$	8,318		$	8,305
Vehicle		7,465			7,454
		15,783			15,759
Less: Accumulated Depreciation		(12,337	)		(12,005	)
	$	3,446		$	3,754

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 $312 and $548, including cost and operating expense, for the three months ended March 31, 2012 and 2011, respectively.