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General form of registration statement for all companies including face-amount certificate companies

4a. Property and Equipment

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4a. Property and Equipment
9 Months Ended 12 Months Ended
Sep. 30, 2012
Dec. 31, 2011
Property, Plant and Equipment [Abstract]    
4a. Property and Equipment

 

Property and equipment consisted of the following at December 31, 2011 and 2010:

 

    December 31, 2011     December 31, 2010  
Call center   $ 121,313     $ -  
Computer and office equipment     38,576       26,458  
Library (online)     100,000       100,000  
Vehicle     39,737       39,737  
      299,626       166,195  
Accumulated depreciation     (169,682 )     (144,311 )
Property and equipment, net   $ 129,944     $ 21,884  


Depreciation expense for the years ended December 31, 2011 and 2010 was $25,371 and $43,848, respectively.  Accumulated depreciation amounted to $169,682 and $144,311 as of December 31, 2011 and 2010, respectively.