Quarterly report pursuant to Section 13 or 15(d)

Property and Equipment

v3.22.2.2
Property and Equipment
 9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

On September 30, 2022 and December 31, 2021, property and equipment consisted of the following:

Useful Life September 30,
2022		 December 31,
2021
Machinery and equipment 5 – 7 years $ 124,133 $ 124,133
Furniture and office equipment 3 – 7 years 32,306 32,306
Vehicles 1 – 5 years 63,009 63,009
Leasehold improvements 3 – 5 years 45,296 45,296
264,744 264,744
Less: accumulated depreciation (160,074 ) (129,722 )
Property and equipment, net $ 104,670 $ 135,022

For the nine months ended September 30, 2022 and 2021, depreciation and amortization expense is included in general and administrative expenses and amounted to $30,352 and $13,223, respectively.