Property And Equipment

12 Months Ended

Dec. 31, 2012

3. Property and Equipment. Property and equipment consists of the following at December 31:


	2012		2011
Property and Equipment:
Production tooling, machinery and equipment	$	3,923,000	$	3,908,000
Office furniture and fixtures		260,000		260,000
Computer equipment and software		1,085,000		1,008,000
Web site		38,000		38,000
Leasehold improvements		616,000		595,000
Construction in-progress		25,000		—
		5,947,000		5,809,000
Accumulated depreciation and amortization		(3,798,000)		(3,050,000)
Net Property and Equipment	$	2,149,000	$	2,759,000

Depreciation expense for the years ended December 31, 2012 and 2011 was $748,000 and $411,000, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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