PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2017

Property and equipment was comprised of the following:

	December 31,
	2017			2016

Field and shop equipment	$	2,213,200		$	1,907,500
Vehicles		690,000			690,000
Waste destruction equipment, placed in service		627,800			1,299,500
Waste destruction equipment, not placed in service		—			712,100
Furniture and office equipment		311,000			319,700
Leasehold improvements		10,000			10,000
Building and improvements		21,200			21,200
Land		162,900			162,900
		4,036,100			5,122,900
Less: accumulated depreciation and amortization		(2,739,700	)		(2,317,800	)
Property and equipment, net	$	1,296,400		$	2,805,100

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

	2017			2016

Field and shop equipment	$	407,100		$	318,300
Less: accumulated amortization		(232,200	)		(153,800	)
	$	174,900		$	164,500