PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

5. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	December 31,
	2021			2020
Furniture and fixtures	$	129,075		$	85,333
Computer equipment and software		73,517			87,303
Leasehold improvements		27,928			13,918
Autos		337,394			84,796
Machinery and equipment		565,499			425,856
Total property and equipment		1,133,413			697,206
Less accumulated depreciation		(483,218	)		(462,170	)
Property and Equipment, net	$	650,195		$	235,036

Depreciation expense for 2021 and 2020 was $71,152 and $36,450, respectively. In 2021 and 2020, respectively, $32,136 and $20,363 of depreciation was capitalized into inventory as manufacturing overhead costs. In addition, net property and equipment of $3,023 and $0 were disposed of in 2021 and 2020, respectively.