Property and Equipment

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 4 – Property and Equipment

Property and equipment is comprised of the following:

	September 30, 2021			December 31, 2020
Tools and molds	$	605,000		$	592,000
Computer equipment		11,000			4,000
Vehicles		45,000			45,000
Total cost		661,000			641,000
Accumulated depreciation		(512,000	)		(278,000	)
Net book value	$	149,000		$	363,000

Depreciation expense for the nine months ended September 30, 2021 and 2020 was $234,000 and $191,000, respectively.

Note 3 – Property and Equipment

Property and equipment consist of the following at December 31, 2020 and 2019:

	2020			2019
Tools and molds	$	592,000		$	211,000
Computer equipment		4,000			-
Vehicles		45,000			-
Total cost		641,000			211,000
Less: accumulated depreciation and amortization		(278,000	)		(13,000	)
Property and equipment, net	$	363,000		$	198,000

Depreciation expense for the years ended December 31, 2020 and 2019, was $265,000 and $13,000, respectively.