Property and Equipment

9 Months Ended

Sep. 30, 2024

PROPERTY PLANT EQUIPMENT

Property and Equipment

NOTE 3 – PROPERTY AND EQUIPMENT

Property and equipment consists of the following as of September 30, 2024 and December 31, 2023:

	September 30, 2024			December 31, 2023
Leasehold improvements	$	21,274		$	21,274
Office equipment		49,238			42,483
Office furniture and fixtures		24,453			24,453
Other		27,063			27,063
Subtotal		122,028			115,273
Less: Accumulated depreciation and amortization		(34,832	)		(12,239	)
Total property and equipment, net	$	87,196		$	103,034

Depreciation and amortization have been provided over each asset’s estimated useful life. Depreciation and amortization expense was $22,593 and $4,896 for the nine months ended September 30, 2024 and 2023, respectively.