PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2018

Property and equipment was comprised of the following:

	September 30, 2018			December 31, 2017
Field and shop equipment	$	2,227,700		$	2,213,200
Vehicles		690,000			690,000
Waste destruction equipment, placed in service		627,800			627,800
Furniture and office equipment		312,100			311,000
Leasehold improvements		10,000			10,000
Building and improvements		21,200			21,200
Land		162,900			162,900
		4,051,700			4,036,100
Less: accumulated depreciation and amortization		(3,057,800	)		(2,739,700	)
Property and equipment, net	$	993,900		$	1,296,400

Property and equipment included the following amounts for leases that have been capitalized at:

	September 30,			December 31,
	2018			2017
Vehicles, field and shop equipment	$	407,100		$	407,100
Less: accumulated amortization		(284,100	)		(232,200	)
	$	123,000		$	174,900