6. PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

6. PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	December 31,
	2019			2018
Computer equipment and software	$	59,390		$	32,666
Furniture and fixtures		82,529			82,529
Machinery and equipment		314,491			308,376
Autos		49,238			49,238
Leasehold improvements		6,790			6,790
Right-of-use asset		316,389			–
Total property and equipment		828,827			479,599
Less accumulated depreciation		(409,407	)		(346,364	)
Property and Equipment, Net	$	419,420		$	133,235

Depreciation expense for 2019 and 2018 was $37,283 and $60,106, respectively. In 2019 and 2018, respectively, $25,761 and $22,243 of depreciation was capitalized into inventory as manufacturing overhead costs.

On January 1, 2019, the Company adopted ASC 842 which requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. During the year ended December 31, 2018, these leases were categorized as operating leases. Refer to Note 1, “Leases”.