Property, plant and equipment

12 Months Ended

Dec. 31, 2021

Property, plant and equipment [Abstract]

Property, plant and equipment

7. Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and amortization and depreciated using the straight-line method over their useful lives. At December 31, 2021 and 2020, the Company’s property, plant and equipment, net consisted of the following:  

		2021			2020
Computer equipment and software	$	156,701		$	73,991
Furniture and other equipment		275,606			11,593
Leasehold improvements		15,400			6,071
Equipment and machinery		1,219,056			1,127,647
Automobiles		4,638			4,638
Building held for lease		196,416			501,336
Laboratory and temporary units		1,362,760			1,016,238
Land		3,576,130			—
Construction in process		442,515			—
Property, plant and equipment		7,249,222			2,741,514
Less: accumulated depreciation		(409,279	)		(58,500	)
Property, plant and equipment, net	$	6,839,943		$	2,683,014

Depreciation expense for the years ended December 31, 2021 and 2020 amounted to $398,744 and $50,655, respectively.  For the year ended December 31, 2021, a total of $204,482 of depreciation was classified as an indirect costs to cost of goods sold.  No depreciation expense was reclassified to cost of goods sold in 2020.