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Property and Equipment | 3 Months Ended | 12 Months Ended
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Jun. 30, 2019 | Mar. 31, 2019
Property, Plant and Equipment [Abstract] |  |
Property and Equipment | NOTE 4 – PROPERTY AND EQUIPMENT We state property and equipment at historical cost less accumulated depreciation. We compute depreciation using the straight-line method at rates intended to depreciate the cost of assets over their estimated useful lives, which are generally five to seven years. Upon retirement or sale of property and equipment, we remove the cost of the disposed assets and related accumulated depreciation from the accounts and any resulting gain or loss is credited or charged to selling, general, and administrative expenses. We charge expenditures for normal repairs and maintenance to expense as incurred. We capitalize additions and expenditures for improving or rebuilding existing assets that extend the useful life. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the shorter of their economic lives or the lease term including any renewals that are reasonably assured. Property and equipment consisted of the following at June 30, 2019 and March 31, 2019:
|  | June 30, 2019 |  |  | March 31, 2019 |
Leasehold improvements |  | $ | 111,631 |  |  | $ | 98,444 |
Furniture and fixtures |  |  | 157,609 |  |  |  | 154,777 |
Vehicles |  |  | 103,511 |  |  |  | 103,511 |
Equipment |  |  | 18,914,770 |  |  |  | 18,689,140 |
Tooling |  |  | 126,190 |  |  |  | 117,390 |
Construction in progress |  |  | 3,352,669 |  |  |  | 3,352,669 |
Total property and equipment |  | $ | 22,766,380 |  |  | $ | 22,515,931 |
Less accumulated depreciation |  |  | (1,098,818 | ) |  |  | (516,144 | )
Net property and equipment |  | $ | 21,667,562 |  |  | $ | 21,999,787 |
Depreciation Expense for the three months ended June 30, 2019 and 2018 totaled $582,674 and $54,923, respectively. | NOTE 5 – EQUIPMENT We state property and equipment at historical cost less accumulated depreciation. We compute depreciation using the straight-line method at rates intended to depreciate the cost of assets over their estimated useful lives, which are generally five to ten years. Upon retirement or sale of property and equipment, we remove the cost of the disposed assets and related accumulated depreciation from the accounts and any resulting gain or loss is credited or charged to selling, general, and administrative expenses. We charge expenditures for normal repairs and maintenance to expense as incurred. We capitalize additions and expenditures for improving or rebuilding existing assets that extend the useful life. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the shorter of their economic lives or the lease term including any renewals that are reasonably assured. Property and equipment consisted of the following at March 31, 2019, March 31, 2018 and December 31, 2017:
|  | March 31, 2019 |  |  | March 31, 2018 |  |  | December 31, 2017 |
Leasehold Improvements |  | $ | 98,444 |  |  | $ | 17,772 |  |  | $ | 15,475 |
Furniture and Fixtures |  |  | 154,777 |  |  |  | 8,102 |  |  |  | 33,751 |
Vehicles |  |  | 103,511 |  |  |  | 89,388 |  |  |  | 36,500 |
Equipment |  |  | 18,689,140 |  |  |  | 879,871 |  |  |  | 184,626 |
Tooling |  |  | 117,390 |  |  |  | 359,351 |  |  |  | 579,951 |
Construction in Progress |  |  | 3,352,669 |  |  |  | - |  |  |  | - |
Total property and equipment |  | $ | 22,515,931 |  |  | $ | 1,354,484 |  |  | $ | 847,303 |
Less accumulated depreciation |  |  | (516,144 | ) |  |  | (113,158 | ) |  |  | (77,861 | )
Net equipment |  |  | 21,999,787 |  |  |  | 1,241,326 |  |  |  | 769,442 |
Depreciation expense for the year ended March 31, 2019, for the three months ended March 31, 2018, and for the year ended December 31, 2017 totaled $402,986, $35,297, and $77,861, respectively.

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- References No definition available. + Details
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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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