Property and Equipment

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Note 7. Property and Equipment

Property and equipment consist of the following:

	December 31,
	2013		2012
Machinery and equipment	$	7,939	$	4,626,995
Track		-		65,554
Accumulated depreciation		(7,939)		(1,959,885)
	$	-	$	2,732,664

Depreciation expense was $2,445 and $938,993 for the years ended December 31, 2013 and 2012, respectively. Depreciation expense for 2013 and 2012 are included in general & administrative expense and loss from discontinued operations in the consolidated statements of operations, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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