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Property and Equipment
9 Months Ended
Sep. 30, 2022
Property Plant And Equipment [Abstract]  
Property and Equipment

Note 3. Property and Equipment

Property and equipment consisted of the following at September 30, 2022 and December 31, 2021:

 

 

 

September 30,

2022

 

 

December 31,

2021

 

Computer equipment and software

 

$

20,249

 

 

$

20,249

 

Medical instruments

 

 

520,794

 

 

 

-

 

Office equipment

 

 

-

 

 

 

-

 

Property and equipment costs

 

 

541,043

 

 

 

20,249

 

Less: accumulated depreciation

 

 

(141,095

)

 

 

(12,998

)

Property and equipment, net

 

$

399,948

 

 

$

7,251

 

 

Depreciation expense for the three months ended September 30, 2022 and 2021 was $49,484 and $1,861, respectively. Depreciation expense for the nine months ended September 30, 2022 and 2021 was $128,097 and $8,853, respectively.