6. PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	Est. Useful Lives	December 31, 2017			December 31, 2016
Computer equipment and software	5 years	$	32,666		$	28,344
Furniture and fixtures	7 years		82,529			82,529
Office equipment	5 years		20,533			20,533
Machinery and equipment	1-5 years		341,583			322,010
Autos	3 years		49,238			49,238
Leasehold improvements	47 months		6,790			6,790
Total property and equipment			533,339			509,444
Less accumulated depreciation			(307,227	)		(216,403	)
Property and Equipment, Net		$	226,112		$	293,041

Depreciation expense for 2017 and 2016 was $68,820 and $101,877, respectively. In 2017 and 2016, respectively, approximately $22,000 and $21,600 of depreciation was capitalized into inventory as manufacturing overhead costs.