PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2018

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3 — PROPERTY AND EQUIPMENT

Property and equipment as of March 31, 2018 and December 31, 2017 is summarized as follows:

	March 31, 2018		December 31, 2017
Computer equipment	$	72,570	$	63,517
Furniture and fixtures		4,968		3,128
Total		77,538		66,645
Less accumulated depreciation		(35,968)		(31,651)
Property and equipment, net	$	41,570	$	34,994

Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful life of 3 years. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings.

The Company spent $10,893 and $5,736 in purchase of equipment during three months ended March 31, 2018 and 2017, respectively. Depreciation expense was $4,317 and $447 for the three months ended March 31, 2018 and 2017, respectively.