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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

5. PROPERTY AND EQUIPMENT

 

Property and equipment consist of the following:

 

   December 31, 2022   December 31, 2021 
Leasehold improvements  $86,979   $- 
Computer equipment   39,112    22,708 
Furniture and fixtures   37,590    39,997 
Total property and equipment   163,681    62,705 
Less: Accumulated depreciation   (42,009)   (21,734)
Property and equipment, net  $121,672   $40,971 

 

Depreciation expense on property and equipment, was $22,413 and $11,797 for the years ended December 31, 2022 and 2021, respectively.