PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Jun. 30, 2014

PROPERTY, PLANT AND EQUIPMENT [Text Block]

Note 4 - PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consist of the following:

		June 30,			December 31,
		2014			2013
Office Equipment	$	8,441		$	8,651
Vehicle		7,575			7,764
		16,016			16,415
Less: Accumulated Depreciation		(14,138	)		(14,211	)
	$	1,878		$	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 $362 and $361, including cost and operating expense, for the six months ended June 30, 2014 and 2013, respectively.