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3. PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2017

Property And Equipment Net

PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following:

		December 31,
		2017				2016
Laboratory equipment		$	12,730			$	7,342
Tooling			18,165				-
Computer equipment			4,151				-
Furniture and fixtures			9,595				2,196
			44,641				9,538
Accumulated depreciation			(7,973	)			(1,312	)
		$	36,668			$	8,226

Depreciation expense was $6,661 and $1,312 for the year ended December 31, 2017 and the period from March 2, 2016 to December 31, 2016, respectively.

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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

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