PROPERTY, PLANT & EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT & EQUIPMENT

6. Property, Plant & equipment.

	September 30, 2021		Accumulated		September 30, 2021
	Cost		Depreciation		Net
Buildings	$	4,801,701	$	2,945,618	$	1,856,083
Automobiles		196,255		62,290		133,965
Computer hardware		43,592		42,323		1,269
Furniture and fixtures		112,619		104,138		8,481
Manufacturing equipment		6,732,866		4,009,855		2,723,011
Boat		34,400		25,777		8,623
Office equipment		1,863		1,104		759
Trailer		9,416		7,288		2,128
Leasehold Improvements		88,872		88,705		167
Land		452,260		-		452,260
Technology		107,226		107,226		-
	$	12,581,070	$	7,294,324	$	5,186,746

	December 31, 2020		Accumulated		December 31, 2020
	Cost		Depreciation		Net
Buildings and improvements	$	4,798,370	$	2,836,142	$	1,962,228
Automobiles		180,956		61,266		119,690
Computer hardware		43,593		41,957		1,636
Furniture and fixtures		111,145		101,186		9,959
Office equipment		1,864		971		893
Manufacturing equipment		6,154,425		3,573,748		2,580,677
Trailer		9,422		6,675		2,747
Boat		34,400		24,255		10,145
Leasehold improvements		88,872		87,205		1,667
Technology		107,295		107,295		—
Land		452,399		—		452,399
	$	11,982,741	$	6,840,700	$	5,142,041

Amount of depreciation expense for nine months ended September 30, 2021: $566,254 (2020: $301,259) and is included in cost of sales in the consolidated statements of operations and comprehensive income.