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 was comprised of the following:

	March 31, 2023			December 31, 2022
	(unaudited)			*
Field and shop equipment	$	394,900		$	395,000
Vehicles		72,500			72,500
Furniture and office equipment		293,400			333,800
Leasehold improvements		36,200			36,200
		797,000			837,500
Less: accumulated depreciation and amortization		(763,400	)		(798,900	)
Property and equipment, net	$	33,600		$	38,600

Depreciation expense for the three months ended March 31, 2023, and 2022 was $4,900 and $24,800, respectively. For the three months ended March 31, 2023, and 2022, depreciation expense included in cost of goods sold was $4,900 and $18,400, respectively. For the three months ended March 31, 2023, and 2022, depreciation expense included in selling, general and administrative expenses was $0 and $6,400, respectively.