Fixed assets consist of the following as of April 30, 2021 and July 31, 2020:

	April 30, 2021			July 31, 2020
dHydronator prototype	$	27,100		$	27,100
Float Spa and associated equipment		60,000			60,000
Office furniture and equipment		532			532
Less: accumulated depreciation		(75,136	)		(66,186	)
Fixed assets, net	$	12,496		$	21,446

Depreciation expense for the three and nine months ended April 30, 2021 was $3,992 and $8,950, respectively. Depreciation expense for the three and nine months ended April 30, 2020, was $2,951 and $12,681, respectively.