PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

8. PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following at September 30, 2023 and December 31, 2022:

	September 30, 2023			December 31, 2022
Land	$	-		$	-
Building and building improvements		781,985			781,985
Equipment and machinery		4,752,663			5,146,029
Furniture and fixtures		278,665			280,811
Office and computer equipment		5,238			-
Vehicles		585,854			572,927
		6,404,405			6,781,752
Less: accumulated depreciation		(5,594,093	)		(5,460,710	)
Total property and equipment, net	$	810,312		$	1,321,042

Depreciation and amortization expense was $49,494 and $59,192 for the three months ended September 30, 2023 and 2022, respectively, and $148,486 and $177,756 for the nine months ended September 30, 2023 and September 30, 2022, respectively.