Equipment and Furnishings

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

Equipment and Furnishings

4. Equipment and Furnishings

Equipment and furnishings at December 31, 2021 and 2020 consist of the following:

	2021			2020
Equipment and furnishings	$	59,728		$	137,924
Less — accumulated depreciation		(26,944	)		(98,166	)
Equipment and furnishings, net	$	32,784		$	39,758

Depreciation and amortization expense for the years ended December 31, 2021 and 2020 were $13,978 and $29,037, respectively. During the year ended December 31, 2021, fully depreciated Equipment and furnishings of approximately $85,000 were written off.