PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2014

8. PROPERTY AND EQUIPMENT

Property and equipment, net, consist of the following:

	September 30, 2014			December 31, 2013
Property and equipment, gross	$	215,491		$	177,537
Accumulated depreciation and amortization		(172,173	)		(169,931	)
Property and equipment, net	$	43,318		$	7,606

Depreciation and amortization expense was $5,630 and $11,976 during the three and nine months ended September 30, 2014, and $3,551 and $8,410 for the three and nine months ended September 30, 2013.

- 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.

+ References+ Details