Property, Equipment and Leasehold Improvements

12 Months Ended

Dec. 31, 2021

Property, Equipment and Leasehold Improvements [Abstract]

Property, Equipment, and Leasehold Improvements

Note 6 - Property, Equipment and Leasehold Improvements

Property, equipment and leasehold improvements consisted of the following:

	December 31,
	2021			2020
Laboratory equipment	$	-		$	2,410
Computer equipment and software		11,540			19,676
Office equipment		48,278			5,483
Leasehold improvements		28,000			29,163
Total property, plant, and equipment		87,818			56,732
Less accumulated depreciation		(14,708	)		(38,403	)
Property, plant and equipment, net	$	73,110		$	18,329

Depreciation expense was approximately $15,000 for the year ended December 31, 2021 and $38,000, including $10,000 of write-offs for the year ended December 31, 2020.

For the year ended December 31, 2021, approximately $15,000 of depreciation was included in general and administrative expense.

For the year ended December 31, 2020, approximately $33,000 of depreciation was included in research and development expense and approximately $15,000 of depreciation was included in general and administrative expense.