PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 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 December 31, 2023 and December 31, 2022:  

	December 31, 2023			December 31, 2022
	(Audited)			(Audited)
ATM Machine	$	—		$	5,600
Computer		30,713			30,713
Furniture & Fixtures		56,978			42,965
HVAC		25,000			44,430
Land		17,703			533,778
Leasehold Improvements		32,304			147,636
Machinery and Equipment		55,067			69,312
Sign		—			12,758
Vehicle		24,000			24,000
Total		241,765			911,192
Less: Accumulated Depreciation		(216,890	)		(358,396	)
Property, Plant and Equipment - net	$	24,875		$	552,796

Depreciation expense totaled of $11,845 and $21,937 for the twelve months ended December 31, 2023 and 2022, respectively. Due to the sale of the farm in 2023, the Company removed net assets of $516,076 and recorded a gain of sale of the farm $177,883 during the years ended December 31, 2023.

During the year ended December 31, 2023, the Company sold the retail store in Oregon which had no net assets as all fixed assets of Oregon store were fully depreciated and the Company recorded $206,546 as gain from sale of the business license. The Company also sold two safes which were fully depreciated before 2022. The gain of this disposal was $1,800.