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NOTE 6 - PROPERTY AND EQUIPMENT | 12 Months Ended
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Jun. 30, 2018
Property, Plant and Equipment [Abstract] |
NOTE 6 - PROPERTY AND EQUIPMENT | FONAR CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2018, 2017 and 2016 NOTE 6 - PROPERTY AND EQUIPMENT Property and equipment, at cost, less accumulated depreciation and amortization, at June 30, 2018 and 2017, is comprised of:
|  | As of June 30,
|  | 2018 |  | 2017
Diagnostic equipment |  | $ | 24,296,957 |  |  | $ | 22,356,565 |
Research, development and demonstration equipment |  |  | 2,987,531 |  |  |  | 2,749,753 |
Machinery and equipment |  |  | 2,069,055 |  |  |  | 2,069,055 |
Furniture and fixtures |  |  | 3,036,539 |  |  |  | 3,000,316 |
Leasehold improvements |  |  | 7,165,035 |  |  |  | 6,601,480 |
Building |  |  | 939,614 |  |  |  | 939,614 |
|  |  | 40,494,731 |  |  |  | 37,716,783 |
Less: Accumulated depreciation and amortization |  |  | 24,002,453 |  |  |  | 21,254,279 |
|  | $ | 16,492,278 |  |  | $ | 16,462,504 |
Depreciation and amortization of property and equipment for the years ended June 30, 2018, 2017 and 2016 was $2,748,174, $2,303,554 and $2,042,211, respectively. During the year ended June 30, 2017, the Company has retired assets that were fully depreciated with a cost and accumulated depreciation basis of $1,849,409.

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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