PROPERTY AND EQUIPMENT, NET

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 3 – PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following as of September 30, 2022 and December 31, 2021:

	September 30, 2022			December 31, 2021
Office equipment	$	116,447		$	113,995
Leasehold improvement		126,386			126,386
Property and equipment		242,833			240,381
Less: Accumulated depreciation		(132,814	)		(99,987	)
Property and equipment, net	$	110,019		$	140,394

Depreciation expense, which was included in general and administrative expenses, for the nine months ended September 30, 2022 and 2021 was $32,829 and $14,017, respectively.

NOTE 5 – PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following as of December 31, 2021 and 2020:

	2021			2020
Office equipment	$	113,995		$	69,158
Leasehold improvement		126,386			54,146
Property and equipment		240,381			123,304
Less: Accumulated depreciation		(99,987	)		(75,489	)
Property and equipment, net	$	140,394		$	47,815

Depreciation expense, which was included in general and administrative expenses, for the years ended December 31, 2021 and 2020 was $24,500 and $22,590, respectively.