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Fixed Assets and Intangible Assets | 6 Months Ended
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Jun. 30, 2018
Assets |
Fixed Assets and Intangible Assets | Note 7 – Fixed Assets and Intangible Assets As of June 30, 2018, and December 31, 2017, fixed assets and intangible assets consisted of the following:
|  | June 30, 2018 |  |  | December 31, 2017 |
Property and equipment |  | $ | 566,445 |  |  | $ | 437,358 |
Less accumulated depreciation |  |  | (220,314 | ) |  |  | (144,153 | )
Fixed assets, net |  | $ | 346,131 |  |  | $ | 293,205 |
Depreciation expense for the three months ended June 30, 2018 and 2017 was $39,754 and $25,246, respectively. Depreciation expense for the six months ended June 30, 2018 and 2017 was $76,162 and $50,311, respectively.
|  | June 30, 2018 |  |  | December 31, 2017 |
FOCUSfactor intellectual property |  | $ | 1,450,000 |  |  | $ | 1,450,000 |
Perfekt intellectual property |  |  | 10,000 |  |  |  | 10,000 |
Cocowhite intellectual property |  |  | 50,000 |  |  |  | - |
Intangible assets subject to amortization |  |  | 7,150,165 |  |  |  | 7,134,952 |
Less accumulated amortization |  |  | (3,894,017 | ) |  |  | (3,062,742 | )
Intangible assets, net |  | $ | 4,766,148 |  |  | $ | 5,532,210 |
Amortization expense for the three months ended June 30, 2018 and 2017 was $416,197 and $331,866, respectively. Amortization expense for the six months ended June 30, 2018 and 2017 was $831,275 and $599,119, respectively. These intangible assets were acquired through an Asset Purchase Agreement and Stock Purchase Agreements. During the current period we purchased intangible assets related to Cocowhite for $50,000.

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