Property, plant and equipment, at cost, are as follows:
 
 
 
December 31, 2016
 
December 31, 2015
 
 
 
 
 
 
 
Land
 
$
102,000
 
$
102,000
 
Buildings and improvements
 
 
1,352,000
 
 
1,352,000
 
Manufacturing and warehouse equipment
 
 
2,064,000
 
 
2,064,000
 
Office equipment (incl. furniture and fixtures)
 
 
412,000
 
 
412,000
 
 
 
 
3,930,000
 
 
3,930,000
 
Less accumulated depreciation
 
 
(3,106,000)
 
 
(3,020,000)
 
 
 
$
824,000
 
$
910,000