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PROPERTY, PLANT AND EQUIPMENT
9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT

NOTE 4 –PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment consisted of the following at September 30, 2023 and December 31, 2022:  

 

       
   September 30,
2023
  December 31, 2022
   (Unaudited)  (Audited)
ATM Machine  $     $5,600 
Computer   30,713    30,713 
Furniture & Fixtures   59,733    42,965 
HVAC   25,000    44,430 
Land   17,703    17,702 
Leasehold Improvements   32,304    147,636 
Machinery and Equipment   55,067    69,312 
Sign         12,758 
Vehicle   24,000    24,000 
Total   244,520    395,116 
Less: Accumulated Depreciation   (217,735)   (358,396)
Property, Plant and Equipment - net  $26,785   $36,720 

 

Depreciation expense totaled $9,935 and $17,836 for the nine months ended September 30, 2023 and 2022, respectively.