Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Development test equipment | $16,461 | $19,110 |
| Computer software | 76,134 | 76,134 |
| Office equipment | 66,685 | 61,367 |
| Office fixtures and furniture | 330,568 | 330,568 |
| Leasehold improvements | 18,016 | 18,016 |
| Total | 507,864 | 505,195 |
| Accumulated depreciation and amortization | (321,339) | (257,906) |
| Total property and equipment | 186,525 | $247,289 |
Paragraphs:
NOTE E – PROPERTY AND EQUIPMENT
The Company’s property and equipment as of December 31, 2019 and 2018 consists of the following:
Depreciation and amortization expense included as a charge to income was $66,082 and $67,107 for the years ended December 31, 2019 and 2018, respectively.
Question:
Which year has a higher total value of property and equipment?
Answer: Because Find and compare the total property and equipment across the two years, the answer is: 2018.