Kartoon Studios, Inc. General form of registration statement for all companies including face-amount certificate companies

6. Property and Equipment, Net

9 Months Ended

12 Months Ended

Sep. 30, 2015

Dec. 31, 2014

The Company has property and equipment as follows as of September 30, 2015 and December 31, 2014:

	9/30/2015			12/31/2014
Furniture and Equipment	$	12,385		$	12,385
Computer Equipment		34,678			36,649
Leasehold Improvements		176,903			99,778
Software		15,737			15,737
Less Accumulated Depreciation		(72,930	)		(132,129	)
Property and Equipment, Net	$	166,773		$	32,420

During the nine months ended September 30, 2015 and 2014, the Company recorded depreciation expense of $46,500 and $37,774, respectively.

The Company has property and equipment as follows as of December 31, 2014 and 2013:

	12/31/2014			12/31/2013
Furniture and Equipment	$	12,385		$	12,385
Computer Equipment		36,649			32,493
Leasehold Improvements		99,778			99,778
Software		15,737			15,737
Less Accumulated Depreciation		(132,129	)		(81,645	)
Property and Equipment, Net	$	32,420		$	78,748

During the year ended December 31, 2014 and 2013, the Company recorded depreciation expense of $50,484 and $13,730, respectively.