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PROPERTY AND EQUIPMENT
9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Property, Plant and Equipment [Abstract]    
PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT

 

Property and equipment, net consists of the following:

 

  

September 30,

2023

  

December 31,

2022

 
Leasehold Improvement  $32,125   $32,125 
Computer   11,770    11,770 
Equipment   147,409    147,409 
Total   191,304    191,304 
Less: accumulated depreciation and amortization   (168,858)   (149,432)
Total property and equipment, net  $22,446   $41,872 

 

Depreciation expense for the nine months ended September 30, 2023, and 2022, was $19,425 and $0, respectively.

 

 

NOTE 4. PROPERTY AND EQUIPMENT

 

Property and equipment, net consists of the following:

 

 SCHEDULE OF PROPERTY AND EQUIPMENT

   December 31,
2022
   December 31,
2021
 
Leasehold Improvement  $32,125   $32,125 
Computer   11,770    11,770 
Equipment   147,409    147,409 
Total   191,304    191,304 
Less: accumulated depreciation and amortization   (149,432)   (123,529)
Total property and equipment, net  $41,872   $67,775 

 

Depreciation expense amounted to $25,903 and $25,903 for the years ended December 31, 2022, and 2021, respectively. Also, during the year 2021, the company recognized an impairment expense of $33,333 on goodwill.