6) Property and Equipment

12 Months Ended

Dec. 31, 2018

Notes

6) Property and Equipment

6)         Property and Equipment

The cost of property and equipment is summarized below:

	December 31
	2018	2017
Land and buildings	$          7,775,922	$          8,689,302
Furniture and equipment	16,731,457	16,952,404
	24,507,379	25,641,706
Less accumulated depreciation	(17,496,601)	(17,572,326)
Total	$          7,010,778	$          8,069,380

Depreciation expense for the years ended December 31, 2018 and 2017 was $1,867,001 and $2,220,693, respectively. During 2017, the Company transferred $643,329 of land from cemetery land and improvements to property and equipment. This transfer is shown as a non cash item on the consolidated statements of cash flows.