PROPERTY, PLANT, AND EQUIPMENT

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT, AND EQUIPMENT

NOTE 3 — PROPERTY, PLANT, AND EQUIPMENT

Property, plant and equipment at December 31, 2024 and 2023 are as follows:

	2024			2023
Building improvements	$	110,838		$	110,838
Computer equipment		70,636			70,636
Medical equipment		214,297			221,297
Office equipment		20,866			20,866
Property plant and equipment, gross		416,637			423,637
Less: accumulated depreciation		(193,821	)		(161,394	)
Property plant and equipment, net	$	222,816		$	262,243

During the year ended December 31, 2024 and 2023, depreciation expense charged to operations was $34,469 and $42,181, respectively.

During 2024, the Company disposed of physical therapy equipment and furniture and fixtures with a book value of $7,000.