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PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

4. PROPERTY & EQUIPMENT

Property and equipment consist of the following as of December 31, 2013 and 2012:

	2013			2012

Computer	$	32,035		$	32,035
Furniture		54,016			54,016
		86,051			86,051
Less depreciation		(48,040	)		(26,559	)

	$	38,011		$	59,492

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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