PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2011

NOTE 6 - PROPERTY, PLANT AND EQUIPMENT

As of September 30, 2011 and December 31, 2010, Property, Plant & Equipment consist of the following:

	September 30, 2011			December 31, 2010
Buildings	$	562,841		$	445,845
Plant and equipment		1,084,916			859,665
Transportation equipment		7,082			5,609
Office equipment		55,537			41,608
Total		1,710,376			1,352,727
Accumulated depreciation		(814,291	)		(640,776	)
	$	896,085		$	711,951

Depreciation expense for the three months ended September 30, 2011 and 2010 were $22,971 and $21,761, respectively. Depreciation expense for the nine months ended September 30, 2011 and 2010 were $69,616 and $64,965, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

CHINA PEDIATRIC PHARMACEUTICALS, INC. 10-Q