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Property and Equipment
3 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment

Note 4 – Property and Equipment

 

Property and equipment consisted of the following:

 

   2023   2022 
   March 31,   December 31, 
   2023   2022 
Furniture and equipment  $275,994   $278,389 
Vehicles   15,000    15,000 
Property and equipment, gross   290,994    293,389 
Accumulated depreciation   (230,281)   (224,876)
Property and equipment, net  $60,713   $68,513 

 

Depreciation expense was $7,500 for the three months ended March 31, 2023. For the three months ended March 31, 2023, $1,214 was allocated to cost of sales, $304 was allocated to inventory with the remainder recorded as selling, general, and administrative expense.