PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2023

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

NOTE 4 — PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	December 31,			December 31,
	2023			2022
Consumer
Land	$	1,824,892		$	1,640,219
Buildings and improvements		4,126,507			2,798,975
Leasehold improvements		1,450,695			1,450,695
Machinery and equipment		1,224,783			1,078,595
Furniture and fixtures		802,058			603,944
Vehicles		22,859			22,859
		9,451,794			7,595,287
Less: accumulated depreciation		(2,946,727	)		(2,651,832	)
Sub-Total		6,505,067			4,943,455
Commercial
Leasehold improvements		151,647			151,647
Machinery and equipment		1,142,731			1,082,026
Vehicles		222,232			98,610
Furniture and fixtures		145,950			145,950
		1,662,560			1,478,233
Less: accumulated depreciation		(819,389	)		(515,673	)
Sub-Total		843,171			962,560
Corporate
Land		1,106,664			1,106,664
Buildings and improvements		2,505,716			2,502,216
Machinery and equipment		28,627			28,627
Software development		191,075			-
		3,832,082			3,637,507
Less: accumulated depreciation		(225,021	)		(149,720	)
Sub-Total		3,607,061			3,487,787
	$	10,955,299		$	9,393,802

Depreciation expense was $676,614 and $685,134 for Fiscal 2023 and Fiscal 2022, respectively.