| Dec. 31, 2008 | Jan. 1, 2009 | |
| Original Cost | $ 174,495 | $ 174,495 |
| Expensing Election | $ 174,495 | $ 125,000 |
| Balance | $ | $ 49,495 |
| Bonus Depreciation | $ | $ |
| Balance | $ | $ 49,495 |
| Regular Depreciation '08 | $ | $ |
| Regular Depreciation '09 | $ | $ 9,899 |
| Total depreciation '08 | $ 174,495 | $ |
| Total depreciation '09 | $ | $ 134,899 |
| Total depreciation through '09 | $ 174,495 | $ 134,899 |
| % deducted through 2009 | 100% | 77% |