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 consist of the following major classifications as of September 30, 2022, and December 31, 2021:

	September 30, 2022			December 31, 2021
Lease 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		(421,987	)		(412,724	)
Property and equipment, net	$	39,624		$	48,887

Depreciation related to Property and Equipment amounted to $3,088 and $12,969 for the three-month periods ended September 30, 2022, and 2021, respectively. For the nine-month periods ended September 30, 2022, and 2021, depreciation was $9,264 and $38,907. Depreciation and amortization expenses are included as a component of operating expenses in the accompanying statements of operations.