Property and Equipment

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property and equipment and estimated useful lives at December 31 are summarized as follows:



	2015			2014
Land	$	1,122,582		$	1,107,582
Office buildings and improvements (25 years)	3,495,338			3,416,096
Furniture, fixtures and equipment (3 to 10 years)	8,948,535			7,159,250
Automobiles (3 years)	968,210			847,905
Total	14,534,665			12,530,833
Less accumulated depreciation	(7,385,714		)	(7,070,028		)
Property and equipment, net	$	7,148,951		$	5,460,805

Included within furniture, fixtures and equipment is software developed by the Company for internal use. Capitalized costs include both direct and indirect costs, such as payroll costs of employees associated with developing software, incurred during the software development stage.