PROPERTY AND EQUIPMENT

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

PROPERTY AND EQUIPMENT

NOTE 6 - PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the following:

	September 30,			December 31,
	2021			2020
	(Unaudited)
Leasehold improvements	$	78,014		$	44,777
Construction in progress		522,793			-
Air conditioning equipment		21,763			21,496
Office equipment		30,199			22,241
Total property and equipment		652,769			88,514
Less accumulated depreciation and amortization		(12,292	)		(9,361	)
Property and equipment, net	$	640,477		$	79,153

For the nine months ended September 30, 2021 and 2020, depreciation and amortization of property and equipment was $9,604 and $16,250 respectively.

NOTE 6 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the following:

	December 31,			December 31,
	2020			2019
Leasehold improvements	$	44,777		$	23,231
Air conditioning equipment		21,496			-
Office equipment		22,241			13,457
Total property and equipment		88,514			36,688
Less accumulated depreciation and amortization		(9,361	)		(91	)
Property and equipment, net	$	79,153		$	36,597

 For the years ended December 31, 2020 and 2019, depreciation and amortization of property and equipment was $8,966 and $91, respectively.