MACHINERY AND EQUIPMENT (Tables)

6 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

MACHINERY AND EQUIPMENT

Machinery and equipment at June 30, 2016 and December 31, 2015 consisted of the following:

	June 30,		December 31,
	2016		2015
Cigarette manufacturing equipment	$	3,016,246	$	3,016,246
Office furniture, fixtures and equipment		96,882		95,361
Laboratory equipment		19,076		-
		3,132,204		3,111,607
Less: accumulated depreciation		717,478		555,814
Machinery and equipment, net	$	2,414,726	$	2,555,793