Machinery and equipment at December 31, 2016 and 2015 consists of the following:
 
 
 
December 31, 2016
 
December 31, 2015
 
Cigarette manufacturing equipment
 
$
3,193,580
 
$
3,016,246
 
Office furniture, fixtures and equipment
 
 
103,945
 
 
95,361
 
Laboratory equipment
 
 
19,076
 
 
-
 
 
 
 
3,316,601
 
 
3,111,607
 
Less: accumulated depreciation
 
 
881,938
 
 
555,814
 
Machinery and equipment, net
 
$
2,434,663
 
$
2,555,793