6. PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

6. PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	December 31,
	2020			2019
Computer equipment and software	$	87,303		$	59,390
Furniture and fixtures		85,333			82,529
Machinery and equipment		425,856			314,491
Autos		84,796			49,238
Leasehold improvements		13,918			6,790
Total property and equipment		697,206			512,438
Less accumulated depreciation		(462,170	)		(409,407	)
Property and Equipment, net	$	235,036		$	103,031

Depreciation expense for 2020 and 2019 was $36,450 and $37,283, respectively. In 2020 and 2019, respectively, $20,363 and $25,761 of depreciation was capitalized into inventory as manufacturing overhead costs.