PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment are summarized by major classifications as follows:

	March 31,			December 31,
	2021			2020
Machinery and Equipment	$	229,804		$	61,083
Leasehold Improvements		60,223			60,223
Furniture and Fixtures		33,385			33,385
		323,412			154,691
Less: Accumulated Depreciation		(49,633	)		(41,887	)
	$	273,779		$	112,804

Depreciation expense, including amortization of assets under capital leases, for the three months ended March 31, 2021 and 2020 was $7,745 and $2,163, respectively.