PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment (including machinery and equipment under Financing leases) are summarized by major classifications as follows:

	September 30,			December 31,
	2021			2020
Machinery and Equipment	$	282,130		$	61,083
Leasehold improvements		60,223			60,223
Furniture and Fixtures		33,385			33,385
		375,738			154,691
Less: Accumulated Depreciation		(151,370	)		(41,887	)
	$	224,368		$	112,804

Depreciation expense, including amortization of assets under Financing leases, for the three months ended September 30, 2021 and 2020 was $26,840 and $9,182, respectively.

Depreciation expense, including amortization of assets under Financing leases, for the nine months ended September 30, 2021 and 2020 was $109,483 and $13,528, respectively.