PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

7. PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following at September 30, 2022 and December 31, 2021:

	September 30, 2022			December 31, 2021
Land	$	-		$	-
Building and building improvements		781,985			781,985
Equipment and machinery		6,446,029			4,621,878
Furniture and fixtures		260,426			260,426
Vehicles		567,927			533,867
		8,056,367			6,198,156
Less: accumulated depreciation		(5,367,961	)		(5,190,386	)
Total property and equipment, net	$	2,688,406		$	1,007,770

Depreciation and amortization expense was $177,756 and $98,435 for the nine months ended September 30, 2022 and 2021, respectively.