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Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2013

Property and equipment was:

	September 30, 2013		December 31, 2012
Equipment	$	1,238,800	$	1,171,900
Furniture		392,800		380,200
Leasehold improvements		147,500		147,500
		1,779,100		1,699,600
Less: accumulated depreciation and amortization		1,421,300		1,340,700
	$	357,800	$	358,900

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details