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7. PROPERTY AND EQUIPMENT (Tables)
9 Months Ended
Sep. 30, 2014
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

The following table summarizes property and equipment and related accumulated depreciation:

 

             
   

September 30,

2014

 

December 31,

2013

    (unaudited)   (audited)
         
Land   $ 12,340   $ 12,340
Buildings and Equipment     448,664     440,413
Leasehold improvements     45,000     -
Property and Equipment , gross     506,004     452,753
Less: Accumulated Depreciation     (16,097)     -
Property and Equipment, net   $ 489,907   $ 452,753