Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2012

(6) Property, Plant, and Equipment

Property, plant, and equipment consist of the following:

	December 31
	2012		2011
Land and improvements	$	839,906	$	839,906
Buildings and improvements	8,772,943		6,959,641
Leasehold improvements	3,857,155		3,071,096
Equipment	39,045,723		32,612,522
Furniture, computer equipment and software	4,202,679		2,540,055
Construction in progress—equipment	2,850,796		1,612,687
	$	59,569,202	$	47,635,907

Depreciation and amortization expense for the years ended December 31, 2012, 2011, and 2010, was $2,764,627, $2,585,672, and $2,928,285, respectively.

- 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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