PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

At September 30, 2022 and December 31, 2021, property and equipment, net of fully depreciated assets, consisted of the following:

	September 30, 2022			December 31, 2021
Office furniture and fixtures	$	94,644		$	16,969
Computer equipment		72,374			67,458
Rental equipment		43,909			53,296
Leasehold improvements		39,693			-
Appliques		2,160,096			2,160,096
Website development		578,343			247,541
Less accumulated depreciation		(1,802,960	)		(1,502,501	)
Total	$	1,186,099		$	1,042,859

Depreciation expense was $329,272 and $206,654 for the nine months ended September 30, 2022 and 2021, respectively. For the year ended December 31, 2021, depreciation expense was $292,102.