PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2021

PROPERTY AND EQUIPMENT, NET [Abstract]

PROPERTY AND EQUIPMENT, NET

Note 7
PROPERTY AND EQUIPMENT, NET

As of December 31, 2021 and 2020, property and equipment were comprised of the following:

	December 31, 2021			December 31, 2020
Personal computing equipment	$	131,137		$	55,767
Furniture and equipment		119,381			—
Software development costs		1,338,044			—
Vehicles		25,876			—
Total		1,614,438			55,767
Less: Accumulated depreciation and amortization		(82,479	)		(9,409	)
Property and equipment, net	$	1,531,959		$	46,358

Depreciation and amortization expense was $102,222, and $8,555 for the years ended December 31, 2021 and 2020, respectively, including $22,792 and $0 of amortization of software development costs.