MACHINERY AND EQUIPMENT (Tables)

6 Months Ended

Jun. 30, 2015

Property, Plant and Equipment [Abstract]

MACHINERY AND EQUIPMENT

Machinery and equipment at June 30, 2015 and December 31, 2014 consisted of the following:

	June 30,		December 31,
	2015		2014
Cigarette manufacturing equipment	$	3,031,375	$	3,031,375
Office furniture, fixtures and equipment		77,987		55,355
		3,109,362		3,086,730
Less: accumulated depreciation		393,555		236,115
Machinery and equipment, net	$	2,715,807	$	2,850,615