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PROPERTY AND EQUIPMENT
3 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]

NOTE 4 PROPERTY AND EQUIPMENT


Property and equipment is summarized as follows:


   

March 31,

 2021

   

December 31, 2020

 

Leasehold improvements

  $ 98,831     $ 165,701  

Equipment, furniture and fixtures

    3,057,130       2,900,252  
      3,155,961       3,065,953  

Less: Accumulated depreciation and amortization

    (2,621,217

)

    (2,542,913

)

                 

Property and equipment, net

  $ 534,744     $ 523,040  

Depreciation and amortization expense related to these assets for the three months ended March 31, 2021 and 2020 was $78,304 and $84,563, respectively.