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Equipment and Furnishings
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Equipment and Furnishings

3. Equipment and Furnishings

 

Equipment and furnishings at December 31, 2023 and 2022 consist of the following:

 

   2023   2022 
Equipment and furnishings  $48,742   $48,742 
Less — accumulated depreciation   (42,031)   (30,196)
Equipment and furnishings, net  $6,711   $18,546 

 

Depreciation and amortization expense for the years ended December 31, 2023 and 2022 were $11,834 and $15,004, respectively.