Property and Equipment

12 Months Ended

Dec. 31, 2013

5. Property and Equipment

At December 31, 2013 and December 31, 2012, property and equipment consisted of the following:


	2013			2012

Machinery and equipment	$	998,973		$	1,011,307
Furniture and fixtures		56,558			55,828
Leasehold improvements		129,722			129,722
Software and website development		88,842			82,766
Computer hardware and software		143,886			132,134
		1,417,981			1,411,757
Less accumulated depreciation and amortization		(1,360,935	)		(1,333,414	)
	$	57,046		$	78,343

Depreciation and amortization expense of property and equipment for the years ended December 31, 2013 and 2012 is $27,521 and $44,323, respectively, of which $6,168 and $9,933 is included in cost of products sold and $21,353 and $34,390 is included in selling and administrative costs, respectively, in the accompanying consolidated statements of operations. During the year ended December 31, 2013 the Company impaired $29,284 of machinery and equipment that was determined to have no future economic value.

- 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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