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Property plant and equipment
9 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
Property plant and equipment
  5. Property and equipment

 

Property and equipment consists of the following:  

 

    September 30,
2020
  December 31, 2019
    Cost   Accumulated depreciation   Net book value   Net book value
Land   $ 161,181     $     $ 161,181     $ 165,537  
Property     3,049,063       (428,691 )     2,620,372       2,785,131  
    $ 3,210,244     $ (428,691 )   $ 2,781,553     $ 2,950,668  

Depreciation expense for the three months ended September 30, 2020 and 2019 was $32,010 and $47,104, respectively and for the nine months ended September 30, 2020 and 2019 was $91,598 and $179,399 respectively.