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Property and Equipment
3 Months Ended
Mar. 31, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment

3. Property and Equipment

 

Property and equipment consisted of the following.

 

           
   March 31,   December 31, 
   2022   2021 
         
Equipment  $164,100   $164,100 
Furniture and fixtures   1,600    1,600 
           
Property and equipment gross   165,700    165,700 
           
Less: accumulated depreciation   (158,000)   (157,500)
           
Property and equipment net  $7,700   $8,200 

 

Depreciation expense amounted to $500 and $200 for the three months ended March 31, 2022 and 2021, respectively.