Property and Equipment

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following major classifications as of September 30, 2018, and December 31, 2017:

	September 30, 2018		December 31, 2017
Leasehold Improvements	$	46,950	$	46,950
Furniture and Fixtures		75,901		87,201
Billing Software		217,163		217,163
Office Equipment		86,887		89,590
		426,901		440,904
Less: Accumulated Depreciation and Amortization		(318,088)		(298,837)
	$	108,812	$	142,067

Depreciation expense amounted to $21,649 and $66,829 for the nine month periods ended September 30, 2018, and 2017, respectively. Depreciation and amortization expense are included as a component of operating expenses in the accompanying statements of operations.