Note 9 - Property and Equipment

12 Months Ended

Dec. 31, 2018

9 .	Property and Equipment

The major classes of property and equipment are as follows:

	Useful Life (in years)			201 8		201 7
Production machinery and equipment	3	–	5	$	575,091	$	575,091
Other machinery and equipment, primarily computers and research equipment	5				323,259		293,757
Furniture and fixtures	7				4,327		4,327
Purchased software	3				336,060		320,435
Leasehold improvements*	Term of Lease				12,448		12,448
Total property and equipment				$	1,251,185	$	1,206,058

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 or equipment was under capital lease at

December 31, 2018

and

2017.

During

2018

and

2017,

we recorded

$121,000

and

$232,000,

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

(i).