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Property and Equipment
3 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment

3. Property and Equipment

 

Property and equipment consisted of the following.

 

   March 31,   December 31, 
   2023   2022 
         
Equipment  $162,500   $164,100 
Furniture and fixtures   1,600    1,600 
           
Property and equipment gross   164,100    165,700 
           
Less: accumulated depreciation   (159,600)   (160,400)
           
Property and equipment net  $4,500   $5,300 

 

Depreciation expense amounted to $800 and $500 for the three months ended March 31, 2023 and 2022, respectively. The Company disposed $1,600 of equipment for the period ending March 31, 2023.