PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Mar. 31, 2014

PROPERTY, PLANT AND EQUIPMENT [Text Block]

Note 4 - PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consist of the following:

		March 31,			December 31,
		2014			2013
Office Equipment	$	8,425		$	8,651
Vehicle		7,561			7,764
		15,986			16,415
Less: Accumulated Depreciation		(13,932	)		(14,211	)
	$	2,054		$	2,294

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 $183 and $179, including cost and operating expense, for the three months ended March 31, 2014 and 2013, respectively.