PROPERTY, PLANT AND EQUIPMENT (Tables)

6 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment consisted of the following:

	Useful Lives (Years)	December 31, 2021		June 30, 2021		June 30, 2020
Land	—	$	688,829	$	688,829	$	688,829
Office equipment	3—5	107,248		72,103		52,068
Property, plant, and equipment		796,077		760,932		740,897
Accumulated depreciation		(43,766)		(35,069)		(23,480)
Property, plant, and equipment, net		$	752,311	$	725,863	$	717,417

We recorded depreciation expense in “General and administrative expenses” in our consolidated statements of operations as follows:

	Six Months Ended December 31, 2021		Years Ended June 30,
			2021		2020		2019
Depreciation expense	$	8,697	$	11,589	$	13,249	8812