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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 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:

          
   December 31,  December 31,
   2022  2021
Machinery and Equipment  $1,266,189   $254,685 
Leasehold improvements   67,549    67,549 
Furniture and Fixtures   203,256    54,041 
    1,536,994    376,275 
Less: Accumulated Depreciation   (403,526)   (179,664)
   $1,133,468   $196,611 

Depreciation expense, including amortization of assets under financing leases, for the year ended December 31, 2022 and 2021 was $223,862 and $137,777, respectively.