Property and Equipment

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

4. Property and Equipment

At September 30, 2021 and December 31, 2020, property and equipment consisted of the following: 

	September 30, 2021 (unaudited)			December 31, 2020
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		(92,000	)		(87,000	)
Total	$	11,000		$	16,000

Depreciation expense for the nine-month periods ended September 30, 2021 and 2020 was $5,000 and $5,000, respectively. Depreciation expense for the three-month periods ended September 30, 2021 and 2020 was $2,000 and $2,000, respectively.