PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 2 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following (in thousands):

	December 31, 2021			December 31, 2020
Shop equipment and machinery	$	3,350		$	3,286
Production tooling, jigs, fixtures		71			71
Vehicles		180			180
Leasehold improvements		390			390
Office equipment		181			177
Software		106			103
Total property and equipment, cost		4,278			4,207
Less: accumulated depreciation and amortization		(3,259	)		(2,710	)
Property and equipment, net	$	1,019		$	1,497

Depreciation and amortization expense on property and equipment for the years ended December 31, 2021 and 2020 was $549 and $622 respectively. During the years ended December 31, 2021 and 2020, $530 and $595, respectively, of depreciation expense was included in cost of sales for the years then ended.