23. The 2016 financial statements of Willamette Valley Vineyards, Inc. include the following footnote: Note 4. Property and Equipment December 31, 2016 December 31, 2015 Construction in progress $ 449,409 $ 482,284 Land 8,063,716 5,089,472 Winery buildings and hospitality center 14,458,309 13,756,320 Equipment 10,122,593 9,055,987 33,094,027 28,384,063 Less accumulated depreciation (12,897.082) (11,654,901) $20.196.945 16,729,162 Depreciation expense $ 1.254,455 $ 1,194,191 The average useful life of Willamette's depreciable assets at the end of fiscal 2016 is