Focus Universal Inc. General form of registration statement for all companies including face-amount certificate companies

3. Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2016

Dec. 31, 2015

At September 30, 2016 and December 31, 2015, property and equipment consisted of the following:

	September 30, 2016			December 31, 2015
Furniture and fixture	$	3,908		$	1,640
Computer equipment		1,029			–
Total		4,936			1,640
Less accumulated depreciation		(905	)		(232	)
Property and equipment, net	$	4,032		$	1,408

	December 31, 2015			March 31, 2015
Furniture and fixture	$	1,640		$
Less accumulated depreciation		(232	)
Property and equipment, net	$	1,408		$