Quarterly report pursuant to Section 13 or 15(d)

4. Property and Equipment

4. Property and Equipment

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

At September 30, 2016 and December 31, 2015, property and equipment consists of the following:

	September 30, 2016			December 31, 2015
		(unaudited)
Office equipment	$	28,040		$	65,051
Furniture and fixtures		2,880			4,075
Testing equipment		18,197			12,914
Subtotal		49,117			82,040
Less accumulated depreciation		(30,627	)		(60,242	)
Total	$	18,490		$	21,798

Depreciation expense for the nine-month periods ended September 30, 2016 and 2015 was $5,249 and $9,803, respectively. During the period ended September 30, 2016, the Company disposed certain property and equipment with aggregate costs of $38,206 and accumulated depreciation of $34,863 which resulted in a loss of $3,343.