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6. PROPERTY AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
PROPERTY AND EQUIPMENT | Property and equipment consists of the following:
|  | Est. Useful Lives |  | December 31, 2017 |  |  | December 31, 2016 |
Computer equipment and software |  | 5 years |  | $ | 32,666 |  |  | $ | 28,344 |
Furniture and fixtures |  | 7 years |  |  | 82,529 |  |  |  | 82,529 |
Office equipment |  | 5 years |  |  | 20,533 |  |  |  | 20,533 |
Machinery and equipment |  | 1-5 years |  |  | 341,583 |  |  |  | 322,010 |
Autos |  | 3 years |  |  | 49,238 |  |  |  | 49,238 |
Leasehold improvements |  | 47 months |  |  | 6,790 |  |  |  | 6,790 |
Total property and equipment |  |  |  |  | 533,339 |  |  |  | 509,444 |
Less accumulated depreciation |  |  |  |  | (307,227 | ) |  |  | (216,403 | )
Property and Equipment, Net |  |  |  | $ | 226,112 |  |  | $ | 293,041 |
Depreciation expense for 2017 and 2016 was $68,820 and $101,877, respectively. In 2017 and 2016, respectively, approximately $22,000 and $21,600 of depreciation was capitalized into inventory as manufacturing overhead costs.

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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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