5. Plant and equipment

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

5. Plant and equipment

5.      Plant and equipment

Plant and equipment consists of the following:

	Cost		Accumulated depreciation		Net book value September 30, 2016		Net book value December 31, 2015
					Unaudited
Computer equipment	$	21,278	$	16,672	$	4,606	$	5,945
Computer software		9,848		8,617		1,231		4,924
Furniture and equipment		360,792		279,971		80,821		94,651
Leasehold improvement		146,216		92,507		53,709		65,382
Medical equipment		4,491		3,639		852		1,047
Vehicles		64,175		47,759		16,416		21,182
	$	606,800	$	449,165	$	157,635	$	193,131

Depreciation expense for the three months ended September 30, 2016 and 2015 was $16,586 and $22,863 and for the nine months ended September 30, 2016 and 2015 was $47,332 and $70,303, respectively.