FIXED ASSETS

9 Months Ended

Apr. 30, 2022

FIXED ASSETS

5. Fixed Assets

5. FIXED ASSETS

Fixed assets consist of the following as of April 30, 2022 and July 31, 2021:

	April 30, 2022			July 31, 2021
dHydronator prototype	$	27,100		$	27,100
Float Spa and associated equipment		60,000			60,000
Office furniture and equipment		532			532
Less: accumulated depreciation		(87,102	)		(78,152	)
Fixed assets, net	$	530		$	9,480

Depreciation expense for the nine months ended April 30, 2022 and 2021, was $8,950 and $8,950, respectively.