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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment stated at cost, less accumulated depreciation and amortization, consisted of the following:

 December 31, 2022December 31, 2021
   
Machinery and Equipment$505,300 $10,577,600 
Vehicles26,200 71,800 
Furniture and Fixtures695,600 420,300 
Leasehold Improvements1,524,000 81,200 
Total Fixed Assets2,751,100 11,150,900 
Less Accumulated Depreciation(461,600)(1,951,200)
Fixed Assets, Net$2,289,500 $9,199,700 

In December of 2022, the Company sold a significant portion of machinery and equipment which was primarily used for fee build and quarry projects as these projects are nearing completion.

Depreciation expense was $1.4 million and $1.1 million for the years ended December 31, 2022 and 2021, respectively.