Property and equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and equipment

Note 5 - Property and equipment

Property and equipment are comprised of the following at December 31, 2022 and 2021:

	2022			2021
Computers	$	31,335		$	31,335
Furniture and fixtures		27,374			15,966
Machinery and vehicles		297,016			252,225
		355,725			299,526
Accumulated depreciation and amortization		(208,847	)		(144,480	)
Net Property and equipment	$	146,878		$	155,046

Depreciation and amortization expense were $71,257 and $51,710 for the years ended December 31, 2022 and 2021, respectively. Of these amounts, depreciation on WCI vehicles used to service customer accounts is included in cost of goods sold and was $21,204 and $17,650 for the years ended December 31, 2022 and 2021, respectively. All other depreciation is included in selling, general and administrative expenses in the consolidated income statements.

Mentor Capital, Inc.

Notes to Consolidated Financial Statements

December 31, 2022 and 2021