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4. Property and Equipment
9 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
Property and Equipment

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.