Note 9 - Property and Equipment

12 Months Ended

Dec. 31, 2016

9 .	Property and Equipment

The major classes of property and equipment are as follows:

	Useful Life (in years)			2016		2015
Production machinery and equipment		5		$	810,996	$	1,075,216
Other machinery and equipment, primarily computers and research equipment	3	–	5		407,201		421,318
Furniture and fixtures		7			645,922		648,131
Software		3			470,669		476,530
Leasehold improvements*	Term of Lease				897,584		897,584
Total				$	3,232,372	$	3,518,779

We amortize leasehold improvements over the term of the lease, which in all cases is shorter than the estimated useful life of the asset.

Property and equipment includes

$9,000

of equipment under capital leases with accumulated amortization of

$7,000

December 31, 2015.

property or equipment was under capital lease at

December 31, 2016.

During

2016,

2015

and

2014,

we recorded

$496,000,

$562,000

and

$488,000,

respectively, of depreciation and amortization related to property and equipment.

Property and equipment, net of accumulated amortization, in the amount of

$70,973

and

$151,412

as of

December 31, 2016

and

2015,

respectively, has been reclassified to noncurrent assets associated with discontinued operations.

See Note