4. Property and Equipment

3 Months Ended

Mar. 31, 2018

At March 31, 2018 and December 31, 2017, property and equipment consists of the following:

	March 31, 2018 (unaudited)			December 31, 2017

Office equipment	$	30,000		$	30,000
Furniture and fixtures		5,000			5,000
Testing Equipment		37,000			37,000
Leasehold Improvements		25,000			25,000
Subtotal		97,000			97,000
Less accumulated depreciation		(59,000	)		(51,000	)
Total	$	38,000		$	46,000

Depreciation expense for the three-month periods ended March 31, 2018 and 2017 was $8,000 and $2,000, respectively.