PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

9. PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following at December 31, 2023 and December 31, 2022:

	December 31, 2023			December 31, 2022
Land	$	-		$	-
Building and building improvements		781,985			781,985
Equipment and machinery		4,752,663			5,146,029
Furniture and fixtures		284,049			280,811
Vehicles		585,854			572,927
		6,404,551			6,781,752
Less: accumulated depreciation		(5,659,992	)		(5,460,710	)
Total property and equipment, net	$	744,559		$	1,321,042

Depreciation and amortization expense was $199,282 and $270,325 for the years ended December 31, 2023 and 2022, respectively. The Company recorded an impairment charge of $292,748 and $1,300,000 for the years ended December 31, 2023 and 2022, respectively.