4. Fixed Assets

12 Months Ended

Dec. 31, 2014

Fixed Assets

4. Fixed Assets

A summary of fixed assets and equipment at December 31, 2014 and 2013, consist of the following:

	2014			2013
Furniture and equipment	$	110,042		$	105,159
Computer equipment and software		292,811			265,529
Subtotal		402,853			370,688
Less: accumulated depreciation and amortization		(349,178	)		(317,801	)
Total	$	53,675		$	52,887

Depreciation and amortization expense for the years ended December 31, 2014 and 2013, was $31,376 and $25,500, respectively.