| 2012 | 2011 | |||
| Land and improvements | $ | 1,383,400 | $ | - |
| Office furniture and equipment | 48,700 | 135,900 | ||
| Production equipment | 79,500 | - | ||
| 1,511,600 | 135,900 | |||
| Less accumulated depreciation | (43,100) | (129,200) | ||
| Construction in progress | 2,056,100 | - | ||
| Net book value | $ | 3,524,600 | $ | 6,700 |