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PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2018
Notes to Financial Statements |
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT | Property, plant and equipment, net consists of the following at December 31:
|  | 2018 |  |  | 2017 |
Leasehold Improvements |  | $ | 369,437 |  |  | $ | 3,098 |
Equipment under capital lease |  |  | 709,356 |  |  |  | - |
Vehicles |  |  | 117,402 |  |  |  | 3,805 |
Furniture, fixtures and equipment |  |  | 458,442 |  |  |  | 107,520 |
Computers and software |  |  | 55,169 |  |  |  | 20,072 |
|  |  | 1,709,806 |  |  |  | 134,495 |
Less: Accumulated depreciation |  |  | (284,174 | ) |  |  | (19,928 | )
Total |  | $ | 1,425,632 |  |  | $ | 114,567 |
Property and equipment includes $193,034 of machinery and equipment financed through leasing arrangements (capital leases) at December 31, 2018. Accumulated amortization of assets under capital leases was $38,607 and $0 as of December 31, 2018 and 2017, 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://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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