4. Property and Equipment

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

4. Property and Equipment

At December 31, 2020 and 2019, property and equipment consists of the following:

	December 31,
	2020			2019
Office equipment	$	36,000		$	36,000
Furniture and fixtures		5,000			5,000
Testing equipment		37,000			37,000
Leasehold Improvements		25,000			25,000
Subtotal		103,000			103,000
Less accumulated depreciation		(87,000	)		(80,000	)
Total	$	16,000		$	23,000

Depreciation expense for the years ended December 31, 2020 and 2019 was $7,000 and $7,000, respectively.