Note 6 - Property and Equipment

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

Note

6

 — Property and Equipment

Property and equipment, net consisted of the following:

	December 31,			December 31,
	2017			2016
Medical equipment	$	401,719		$	405,096
Office equipment		48,888			48,888
Software		257,619			257,619
Manufacturing equipment		34,899			34,899
Leasehold improvements		19,215			19,215
		762,340			765,717
Less accumulated depreciation and amortization		(538,724	)		(279,601	)
Total property and equipment, net	$	223,616		$	486,116

For the year ended

December 31, 2017,

depreciation expense and amortization of property and equipment was approximately

$262,000,

of which

$95,000

was classified as general and administrative expenses,

$6,000

as sales and marketing expenses,

$40,000

as research and development expenses, and

$121,000

as cost of sales.

For the period from

January 1, 2016

through

May 4, 2016 (

predecessor company operations), depreciation expense and amortization was approximately

$249,000,

of which

$80,000

was classified as general and administrative expenses,

$9,000

as sales and marketing expenses,

$37,000

as research and development expenses,

$67,000

as reorganization items, net, and

$56,000

as cost of sales. For the period from

May 5, 2016

through

December 31, 2016 (

successor company operations), depreciation expense and amortization was approximately

$280,000,

of which

$100,000

was classified as general and administrative expenses,

$12,000

as sales and marketing expenses,

$70,000

as research and development expenses, and

$98,000

as cost of sales.