Annual report pursuant to section 13 and 15(d)

4. Property and Equipment

4. Property and Equipment

12 Months Ended

Dec. 31, 2011

Property, Plant and Equipment Disclosure [Text Block]

4.	Property and Equipment

At December 31, 2011 and 2010, property and equipment consists of the following:

	December 31,
	2011			2010

Office equipment	$	75,685		$	45,133
Furniture and fixtures		15,589			13,898
Machinery and equipment		49,986			49,986
Testing equipment		147,312			147,312
Subtotal		288,572			256,329
Less accumulated depreciation		(212,963	)		(178,246	)
Total	$	75,609		$	78,083

Depreciation expense for the years ended December 31, 2011 and 2010 was $34,717 and $34,022, respectively. Depreciation expense for the period from inception February 18, 1998 through December 31, 2011 was $494,899.

- 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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