PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2018

Property and equipment was comprised of the following:

	December 31,
	2018			2017

Field and shop equipment	$	2,272,100		$	2,213,300
Vehicles		690,000			690,000
Waste destruction equipment, placed in service		557,100			627,800
Furniture and office equipment		312,400			311,000
Leasehold improvements		10,000			10,000
Building and improvements		21,200			21,200
Land		162,900			162,900
		4,025,700			4,036,200
Less: accumulated depreciation and amortization		(3,193,800	)		(2,739,700	)
Property and equipment, net	$	831,900		$	1,296,500

Property and equipment includes the following amounts for leases that have been capitalized at December 31:

	2018			2017

Field and shop equipment	$	407,100		$	407,100
Less: accumulated amortization		(298,100	)		(232,200	)
	$	109,000		$	174,900