NOTE A - SUMMARY OF ACCOUNTING POLICIES AND NATURE OF OPERATIONS: Property and Equipment (Policies)

12 Months Ended

Dec. 31, 2018

Policies

Property and Equipment

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the related assets as follows:

Software	3 years
Computers and equipment	5 years
Furniture and fixtures	7 years
Leasehold improvements	Shorter of estimated life of improvement or the lease term

Property and equipment consist of the following at December 31:

	2018	2017
Computers and equipment	$1,559,528	$1,488,246
Leasehold improvements	1,088,934	1,034,842
Software	58,041	58,041
Furniture and fixtures	41,084	39,284
	2,747,587	2,620,413
Less accumulated depreciation	(2,696,320)	(2,580,965)
	$51,267	$39,448

Depreciation expense from continuing operations for the years ended December 31, 2018 and 2017, was $8,003 and $8,732, respectively.  Depreciation expense from discontinued operations for the years ended December 31, 2018 and 2017, was $9,273 and $10,353, respectively (see Note I).