Property plant and equipment

3 Months Ended

Mar. 31, 2018

Property, Plant and Equipment [Abstract]

Property plant and equipment

8. Property, plant and equipment

Property, plant and equipment consists of the following:

	March 31, 2018							December 31, 2017
	Cost		Accumulated depreciation			Net book value		Net book value
Land	$	2,920,673	$	—		$	2,920,673	$	2,925,305
Buildings		5,985,835		(257,816	)		5,728,019		5,840,268
Furniture and fixtures		105,000		(27,625	)		77,375		72,047
Leasehold improvements		282,827		(9,005	)		273,822		316,238
	$	9,294,335	$	(294,446	)	$	8,999,889	$	9,153,858

Depreciation expense for the three months ended March 31, 2018 and 2017 was $68,415 and $33,595, respectively.