| | 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 | |