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PROPERTY AND EQUIPMENT
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

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

      
   September 30,  December 31,
   2022  2021
Machinery and Equipment  $1,251,666   $254,685 
Leasehold improvements   67,549    67,549 
Furniture and Fixtures   203,256    54,041 
    1,522,471    376,275 
Less: Accumulated Depreciation   (338,680)   (179,664)
   $1,183,791   $196,611 

Depreciation expense, including amortization of assets under Financing leases, for the three months ended September 30, 2022 and 2021 was $64,489 and $26,840, respectively.

Depreciation expense, including amortization of assets under Financing leases, for the nine months ended September 30, 2022 and 2021 was $159,016 and $109,482, respectively.