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PROPERTY, PLANT & EQUIPMENT
 9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT & EQUIPMENT

6. Property, Plant & equipment.

PROPERTY, PLANT & EQUIPMENT

 SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS

   September 30,   Accumulated   September 30, 
   2022 Cost   Depreciation   2022 Net 
Buildings and improvements  $8,635,052   $3,174,443   $5,460,609 
Automobiles   196,255    98,106    98,149 
Computer hardware   43,402    42,557    845 
Furniture and fixtures   129,825    109,106    20,719 
Manufacturing equipment   7,440,747    4,614,546    2,826,201 
Boat   34,400    27,502    6,898 
Office equipment   1,732    1,168    564 
Trailer   8,753    7,368    1,385 
Leasehold Improvements   88,872    88,872    — 
Land   384,027    —    384,027 
Technology   99,671    99,671    — 
   $17,062,736   $8,263,339   $8,799,397 

 

   December 31,   Accumulated   December 31, 
   2021 Cost   Depreciation   2021 Net 
Buildings and improvements  $4,823,708   $2,983,589   $1,840,119 
Automobiles   196,255    71,258    124,997 
Computer hardware   43,605    42,456    1,149 
Furniture and fixtures   130,658    106,101    24,557 
Manufacturing equipment   6,867,799    4,171,699    2,696,100 
Boat   34,400    26,284    8,116 
Office equipment   1,872    1,155    717 
Trailer   9,463    7,532    1,931 
Leasehold Improvements   88,872    88,872    — 
Land   234,027    —    

234,027

 
Technology   107,759    107,759    — 
   $12,538,418   $7,606,705   $4,931,713 

 

Amount of depreciation expense for nine months ended September 30, 2022: $679,548 (2021: $566,254) and is included in cost of sales in the condensed interim consolidated statements of operations and comprehensive income.