FIXED ASSETS, NET

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

FIXED ASSETS, NET

2.     FIXED ASSETS, NET

Fixed assets consist of the following: 

	September 30, 2023		December 31, 2022
Equipment	$	2,375,156	$	2,161,424
Software		331,852		327,452
Furniture and fixtures		757,662		757,661
Website costs		69,881		69,881
Leasehold improvements		229,772		229,772
		3,764,323		3,546,190
Less: accumulated depreciation		2,614,826		2,290,898
Fixed assets, net	$	1,149,497	$	1,255,292

Depreciation expense for the three months ended September 30, 2023 and 2022 was $107,967 and $113,758, respectively. Depreciation expense for the nine months ended September 30, 2023 and 2022 was $323,928 and $383,980, respectively.