MACHINERY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

MACHINERY AND EQUIPMENT

Machinery and equipment at December 31, 2017 and 2016 consists of the following:

	Useful Life		December 31,  2017		December 31,  2016
Cigarette manufacturing equipment		3 - 10 years	$	4,302,299	$	3,193,580
Office furniture, fixtures and equipment		5 years		110,499		103,945
Laboratory equipment		5 years		32,193		19,076
Leasehold improvements		5 years		106,429		-
				4,551,420		3,316,601
Less: accumulated depreciation				1,235,373		881,938
Machinery and equipment, net			$	3,316,047	$	2,434,663