PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

9. PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following at December 31, 2024 and December 31, 2023:

	December 31, 2024			December 31, 2023
Land	$	-		$	-
Building and building improvements		781,985			781,985
Equipment and machinery		4,821,936			4,752,663
Furniture and fixtures		284,877			284,049
Vehicles		585,854			585,854
		6,474,652			6,404,551
Less: accumulated depreciation		(5,834,427	)		(5,659,992	)
Total property and equipment, net		640,225			744,559
Less: property and equipment, net – discontinued operations		(634,773	)		(739,337	)
Property and equipment, net – continuing operations	$	5,452		$	5,222

Depreciation and amortization expense was $174,443 and $199,282 for the years ended December 31, 2024 and 2023, respectively. The Company recorded an impairment charge of $0 and $292,748 for the years ended December 31, 2024 and 2023, respectively.