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PROPERTY AND EQUIPMENT
9 Months Ended
Sep. 30, 2024
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT

 

Property and equipment, net consists of the following:

 

   September 30,   December 31, 
   2024   2023 
         
Tooling and testing equipment  $338,572   $338,572 
Furniture, fixtures and equipment   3,831    3,831 
          
Property and equipment, gross   342,403    342,403 
Accumulated depreciation   (276,778)   (244,684)
           
Property and equipment, net  $65,625   $97,719 

 

Depreciation expense for the three months ended September 30, 2024 and 2023 was $10,698 and $10,890, respectively. Depreciation expense for the nine months ended September 30, 2024 and 2023 was $32,094 and $32,670, respectively.