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4. Property and Equipment
3 Months Ended
Mar. 31, 2017
Property, Plant and Equipment [Abstract]  
Property and Equipment

At March 31, 2017 and December 31, 2016, property and equipment consists of the following:

 

   March 31,
2017 (unaudited)
   December 31,
2016
 
         
Office equipment  $28,000   $28,000 
Furniture and fixtures   3,000    3,000 
Testing Equipment   37,000    18,000 
Subtotal   68,000    49,000 
Less accumulated depreciation   (34,000)   (32,000)
Total  $34,000   $17,000 

 

Depreciation expense for the three-month periods ended March 31, 2017 and 2016 was $2,000 and $3,000, respectively. During the period ended March 31, 2016, the Company disposed of certain property and equipment with aggregate costs of $38,000 and accumulated depreciation of $35,000 which resulted in a loss of $3,000.