PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

8. PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following at December 31, 2022 and December 31, 2021:

	December 31, 2022			December 31, 2021
Land	$	-		$	-
Building and building improvements		781,985			781,985
Equipment and machinery		5,146,029			4,621,878
Furniture and fixtures		280,811			260,426
Vehicles		572,927			533,867
		6,781,752			6,198,156
Less: accumulated depreciation		(5,460,710	)		(5,190,386	)
Total property and equipment, net	$	1,321,042		$	1,007,770

Depreciation and amortization expense was $270,325 and $98,435 for the years ended December 31, 2022 and 2021, respectively. The Company recorded an impairment charge of $1,300,000 and $0 for the years ended December 31, 2022 and 2021, respectively.