PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

Property and equipment consisted of the following as of December 31, 2019 and 2018:

	December 31,
	2019			2018
Furniture and fixtures	$	11,552		$	11,552
Computer equipment	34,179			22,245
Leasehold improvements	27,446			27,446
Property and equipment, gross	$	73,177		$	61,243
Less: Accumulated depreciation	(47,755		)	(26,148		)
Property and equipment, net	$	25,422		$	35,095

Depreciation expense for property and equipment was approximately $22,000 and $20,000 for the years ended December 31, 2019 and 2018, respectively.