Property and Equipment

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 5 – Property and Equipment

Property and equipment consisted of the following:

	September 30, 2021			December 31, 2020
Computer and office equipment	$	2,807		$	2,807
Lab equipment		15,606			15,606
Furniture		43,705			43,705
Leasehold improvements		450,374			422,318
Machinery		627,641			623,190
Subtotal		1,140,133			1,107,626
Accumulated Depreciation		(245,166	)		(121,219	)
Property and Equipment, net	$	894,967		$	986,407

Depreciation and amortization expense related to property and equipment was approximately $42,000 and $30,400 (which was primarily recorded within cost of sales) for the quarters ended September 30, 2021 and 2020, respectively. Depreciation and amortization expense related to property and equipment was approximately $125,000 and $73,000 (which was primarily recorded within cost of sales) for the nine months ended September 30, 2021 and 2020, respectively.

Note 4 – Property and Equipment

Property and equipment consisted of the following:

	December 31, 2020			December 31, 2019
Computer and office equipment	$	2,807		$	2,807
Lab equipment		15,606			15,606
Furniture		43,705			—
Leasehold improvements		422,318			140,056
Machinery		623,190			241,285
Subtotal		1,107,626			399,754
Accumulated Depreciation		(121,219	)		(9,909	)
Property and Equipment, net	$	986,407		$	389,845

Depreciation and amortization expense related to property and equipment was approximately $111,000 and $5,000 (which was recorded within cost of sales) for the years ended December 31, 2020 and 2019, respectively. For the year ended December 31, 2020, depreciation expense of approximately $52,000 was recorded within cost of sales, $26,000 recorded within general and administrative expenses, $23,000 recorded within research and development, and $10,000 recorded within deferred costs.