5. PROPERTY AND EQUIPMENT

12 Months Ended

Jun. 30, 2014

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost. Gains or losses on disposals are reflected as gain or loss in the year of disposal. The cost of improvements that extends the life of property and equipment are capitalized. These capitalized costs may include structural improvements, equipment, and fixtures. All ordinary repair and maintenance costs are expensed as incurred. Property and equipment are being depreciated and amortized on the straight-line basis over the following estimated useful lives

	Estimated Useful Lives
Furniture & Office Equipment	Three Years
Network Hardware & Software	Three Years
Site Installation Materials	Three Years

As of June 30, 2014 and June 30, 2013, property and equipment consisted of the following:

	June 30,		June 30,
	2014		2013
Furniture & Office Equipment	$	15,392	$	15,392
Network Hardware & Software		33,488		28,428
Site Installation Materials		-		-
Total Fixed Assets		48,880		43,820
Accumulated Depreciation		36,425		28,842
Total Fixed Assets, Net	$	12,456	$	14,978

Depreciation expense amounted to $7,582 and $4,607 for the years then ended June 30, 2014 and 2013, respectively.