Note 8 - Property and Equipment

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

5. PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	March 31, 2014			December 31, 2013 *
Land and improvements	$	82,958		$	82,958
Building and improvements		292,690			292,690
Equipment, including vehicles		790,893			775,420
Turbines and improvements		25,817,228			25,817,228
Construction in process		7,626			7,626
Subtotal		26,991,395			26,975,922
Less accumulated depreciation		(3,483,072	)		(3,144,242	)
Total	$	23,508,323		$	23,831,680

* Derived from December 31, 2013 audited financial statements.

Depreciation expense, including amounts for grant liability amortization, was approximately $325,000 and $316,000 for the quarters ended March 31, 2014 and 2013, respectively.

8. PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	December 31, 2013			December 31, 2012
Land and improvements	$	82,958		$	82,958
Building and improvements		292,690			292,690
Equipment, including vehicles		775,420			502,908
Turbines and improvements		25,817,228			25,667,243
Construction in process		7,626			120,707
Subtotal		26,975,922			26,666,506
Less accumulated depreciation		(3,144,242	)		(1,845,931	)
Total	$	23,831,680		$	24,820,575

Depreciation expense, including amounts for grant liability amortization, was approximately $1,280,000 and $1,239,000 for the years ended December 31, 2013 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Juhl Energy, Inc S-1/A