General form of registration statement for all companies including face-amount certificate companies

Note 4 - Property and Equipment

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Note 4 - Property and Equipment
 6 Months Ended 12 Months Ended
Jun. 30, 2015
Dec. 31, 2014
Property, Plant and Equipment [Abstract]    
Property, Plant and Equipment Disclosure [Text Block]

Note 4:      Property and Equipment


Property and equipment consists of the following:


    June 30,   December 31,
    2015   2014
                 
Office and computer equipment   $ 406,272     $ 209,575  
Leasehold improvements     1,998,814       665,961  
Software developed     648,871       564,560  
      3,053,957       1,440,096  
Accumulated depreciation     (581,128 )     (305,644 )
      2,472,829       1,134,452  
Assets in progress     218,213       -  
    $ 2,691,042     $ 1,134,452  

Depreciation expense was $189,555 and $275,484 for the three and six months ended June 30, 2015, respectively. Depreciation expense was $48,819 and $88,885 for the three and six months ended June 30, 2014, respectively.


Assets in progress relate to the ongoing development of company-owned or managed clinics, which are not yet placed in service.
Note 4:      Property and Equipment

Property and equipment consist of the following:

   
December 31,
   
December 31,
 
   
2014
   
2013
 
             
Office and computer equipment
  $ 209,575     $ 28,817  
Leasehold improvements
    665,961       -  
Software developed
    564,560       379,415  
      1,440,096       408,232  
Accumulated depreciation and amortization
    (305,644 )     (117,047 )
      1,134,452       291,185  
Assets in progress
    -       109,082  
    $ 1,134,452     $ 400,267  

Depreciation and amortization expense was $210,123 and $70,725 for the years ended December 31, 2014 and 2013, respectively.

 As of December 31, 2013, assets in progress include costs for signage, furniture and equipment related to our office relocation as well as software under development. These costs were transferred to the appropriate property and equipment category and commenced depreciation when the assets became ready for their intended use.