Property and Equipment

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 3. Property and Equipment

Property and equipment consisted of the following as of:

	September 30, 2022			December 31, 2021
Land	$	1,778,987		$	1,778,987
Building & Building Improvements		9,129,364			9,005,205
Computer equipment		1,207,530			1,171,319
Furniture and office equipment		279,423			262,814
Machinery and equipment		2,758,608			1,970,007
STEP equipment		1,769,825			1,496,252
Leasehold improvements		334,934			334,934
Construction in Progress		1,091,905			7,000
Total property and equipment		18,350,576			16,026,518
Less:  Accumulated depreciation and amortization		(3,759,096	)		(3,161,752	)
Property and equipment, net	$	14,591,480		$	12,864,766

Depreciation expense, including STEP depreciation, was $597,775 and $350,963 for the nine months ended September 30, 2022 and 2021, respectively.