Property and equipment

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and equipment

Note 5 - Property and equipment

Property and equipment are comprised of the following:

	September 30, 2021			December 31, 2020
Computers	$	39,809		$	38,545
Furniture and fixtures		23,428			23,428
Machinery and vehicles		205,625			205,187
		268,862			267,160
Accumulated depreciation and amortization		(147,404	)		(129,974	)
Net Property and equipment	$	121,458		$	137,186

Depreciation and amortization expense was $15,031 and $5,585 for the three months ended September 30, 2021 and 2020, respectively. Depreciation and amortization expense was $34,305 and $14,869 for the nine months ended September 30, 2021 and 2020, respectively. Depreciation on WCI vehicles used to service customer accounts is included in the cost of goods sold, and all other depreciation is included in selling, general and administrative expenses in the condensed consolidated income statements.