Property and Equipment

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property and Equipment

5. Property and Equipment

Property and equipment as of December 31, 2016 and 2015 consisted of the following:

	2016		2015
Equipment	$	258,700	$	313,700
Furniture & fixture		190,600		233,900
Leasehold improvements		167,600		167,600
		616,900		715,200
Less: accumulated depreciation and amortization		473,600		462,700
	$	143,300	$	252,500

Aggregate property and equipment depreciation expense for the years ended December 31, 2016 and 2015 was $89,200 and $117,300 respectively. During 2016 and 2015, we did not capitalize any property and equipment. During 2016, we retired equipment with costs of $55,000 and furniture and fixtures with costs of $43,300. During 2015, we did not retire any assets. The $98,300 total in assets retired in 2016 had total remaining book value of $20,000.