Quarterly report pursuant to Section 13 or 15(d)

Property, Plant and Equipment

Property, Plant and Equipment

3 Months Ended

Mar. 31, 2018

Property, Plant and Equipment [Abstract]

Note 3 – Property, Plant and Equipment

The following is a summary of equipment, at cost, less accumulated depreciation at March 31, 2018 and December 31, 2017:

	March 31, 2018		December 31, 2017

Autos	$	64,458	$	64,458
Medical equipment		13,969		5,000
Other equipment		8,774		8,774
		87,201		78,232
Less accumulated depreciation		77,434		77,168
	$	9,767	$	1,064

Depreciation expense for the three months ended March 31, 2018 and 2017 was $266 and $3,690, respectively. Repairs and maintenance are charged to expense as incurred while improvements are capitalized. Upon the sale, retirement or disposal of fixed assets, the accounts are relieved of the cost and the related accumulated depreciation with any gain or loss recorded to the consolidated statements of operations.