PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 2 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following major classifications as of September 30, 2021, and December 31, 2020:

	September 30, 2021			December 31, 2020
Leasehold Improvements	$	46,950		$	46,950
Furniture and Fixtures		102,946			102,946
Billing Software		217,163			217,163
Office Equipment		94,552			94,552
		461,611			461,611
Less: Accumulated Depreciation		(420,948	)		(382,040	)
Property and equipment, net	$	40,663		$	79,571

Depreciation related to Property and Equipment amounted to $12,969 and $7,216 for the three-month periods ended September 30, 2021, and 2020, respectively. For the nine-month periods ended September 30, 2021, and 2020, was $38,907 and $21,649, respectively. Depreciation and amortization expenses are included as a component of operating expenses in the accompanying statements of operations.