PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2023

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET

5. PROPERTY AND EQUIPMENT, NET

Property and equipment, net consists of the following:

	December 31,			December 31,
	2023			2022
Furniture and fixtures	$	92,821		$	69,840
Leasehold improvements		42,493			30,298
Equipment		22,240			22,240
Vehicles		-			32,000
Computer software		124,702			-
	$	282,256		$	154,378
Less accumulated depreciation		(79,835	)		(80,184	)
	$	202,421		$	74,194

Depreciation expense on property and equipment for the years ended December 31, 2023 and 2022, were $17,429 and $22,521, respectively. In 2023 the Company sold its vehicles for a gain of $13,778 and a recovery of depreciation expense of $17,778.