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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]

NOTE 4.  PROPERTY AND EQUIPMENT


Property and equipment consisted of the following:


 

 

December 31,

 

 

2016

 

2015

Land

$

812,340

$

812,340

Buildings

 

871,767

 

871,767

Leasehold improvements

 

41,534

 

41,534

Furniture, fixtures and equipment

 

107,741

 

66,044

 

 

1,833,382

 

1,791,685

Less:  Accumulated depreciation

 

(118,579)

 

(66,417)

 

$

1,714,803

$

1,725,268


Depreciation expense was $51,913 and $38,355, respectively, for the years ended December 31, 2016 and 2015.