PROPERTY, EQUIPMENT & LEASEHOLDS.

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

PROPERTY, EQUIPMENT & LEASEHOLDS.

6. PROPERTY, EQUIPMENT & LEASEHOLDS.

	June 30, 2023		Accumulated		June 30, 2023
	Cost		Depreciation		Net
Buildings and improvements	$	12,065,617	$	3,572,013	$	8,493,604
Automobiles		196,255		124,924		71,331
Computer hardware		43,490		42,826		664
Office equipment		134,233		117,826		16,407
Manufacturing equipment		9,074,006		5,281,191		3,792,815
Trailer		9,061		7,961		1,100
Boat		34,400		29,006		5,394
Leasehold improvements		88,872		88,872		—
Technology		103,182		103,182		—
Land		440,592		—		440,592
	$	22,189,708	$	9,367,801	$	12,821,907

	December 31, 2022		Accumulated		December 31, 2022
	Cost		Depreciation		Net
Buildings and improvements	$	8,775,629	$	3,310,920	$	5,464,709
Automobiles		196,255		107,055		89,200
Computer hardware		43,432		42,663		769
Office equipment		133,280		112,782		20,498
Manufacturing equipment		8,634,063		4,891,736		3,742,327
Trailers		8,857		7,592		1,265
Boat		34,400		27,907		6,493
Leasehold improvements		88,872		88,872		—
Technology		100,860		100,860		—
Land		384,027		—		384,027
	$	18,399,675	$	8,690,387	$	9,709,288

Amount of depreciation expense for the six months ended June 30, 2023 was $671,574 (2022: $384,058) and is included in cost of sales in the unaudited condensed interim consolidated statements of operations and comprehensive income.