Property and Equipment

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

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



	2016			2015
Land	$	1,122,582		$	1,122,582
Office buildings and improvements (25 years)	4,399,448			3,495,338
Furniture, fixtures and equipment (3 to 10 years)	10,444,355			8,948,535
Automobiles (3 years)	971,235			968,210
Total	16,937,620			14,534,665
Less accumulated depreciation	(8,184,154		)	(7,385,714		)
Property and equipment, net	$	8,753,466		$	7,148,951

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.