Property, Plant and Equipment

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property, plant and equipment consisted of the following at December 31, 2016 and December 26, 2015:



	Useful Life	2016			2015
Equipment	3-5 years	$	17,886,124		$	18,765,548
Leasehold improvements	Life of the lease	3,721,176			3,659,559
Furniture and fixtures	3 years	488,802			789,067
Equipment under construction		88,227			312,916
		22,184,329			23,527,090
Accumulated depreciation and amortization		(19,208,323		)	(20,849,987		)
Net property, plant and equipment		$	2,976,006		$	2,677,103

In June 2016, the Company's subsidiary Kowon sold its plant and the land on which the plant resided for approximately $8.1 million and recognized a gain of $7.7 million. Kowon had ceased its production activities at the facility in 2013. Other than the sales of the Kowon plant and land there were no material gains or losses on disposals of long-lived assets in fiscal years 2016, 2015 and 2014. Depreciation expense for the fiscal years 2016, 2015 and 2014 was approximately $1.0 million, $1.5 million and $2.6 million, respectively.