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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 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:

Schedule of property and equipment          
   December 31,  December 31,
   2021  2020
Machinery and Equipment  $254,685   $61,083 
Leasehold improvements   67,549    60,223 
Furniture and Fixtures   54,041    33,385 
    376,275    154,691 
Less: Accumulated Depreciation   (179,664)   (41,887)
   $196,611   $112,804 

Depreciation expense, including depreciation of assets under financing leases, for the year ended December 31, 2021 and 2020 was $137,777 and $17,638, respectively.

Machinery and equipment under financing leases are summarized by as follows:

Machinery and equipment          
   December 31,  December 31,
   2021  2020
Machinery and Equipment  $61,083   $61,083 
Less: Accumulated Depreciation   (37,420)   (28,023)
Total   $23,663   $33,060 

The cost of assets acquired under financing leases was $61,083. Depreciation of assets under financing leases, for the years ended December 31, 2021 and 2020 was $9,397, respectively.