6. PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

6. PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	Est. Useful Lives	December 31, 2018			December 31, 2017
Computer equipment and software	5 years	$	32,666		$	32,666
Furniture and fixtures	7 years		82,529			82,529
Office equipment	5 years		3,039			20,533
Machinery and equipment	1-5 years		305,337			341,583
Autos	3 years		49,238			49,238
Leasehold improvements	47 months		6,790			6,790
Total property and equipment			479,599			533,339
Less accumulated depreciation			(346,364	)		(307,227	)
Property and Equipment, Net		$	133,235		$	226,112

Depreciation expense for 2018 and 2017 was $60,106 and $68,820, respectively. In 2018 and 2017, respectively, approximately $22,200 and $22,000 of depreciation was capitalized into inventory as manufacturing overhead costs.