v3.25.1
Property and Equipment
6 Months Ended
Jun. 30, 2024
Property and Equipment [Abstract]  
Property and Equipment

Note 5 — Property and Equipment

 

Property and equipment consisted of the following:

 

   Estimated Useful Lives (in Years)   June 30,
2024
   December 31,
2023
 
Furniture and fixtures  7   $4,461   $9,135 
Equipment – manufacturing  5    1,338,218    1,338,218 
Building and equipment  5    3,840    3,840 
Leasehold improvements  3    75,061    90,100 
        1,421,580    1,441,293 
Less: accumulated depreciation and amortization       (1,245,234)   (1,176,356)
Property and equipment, net      $176,346   $264,937 

Depreciation and amortization expense for the six months ended June 30, 2024 and 2023 totaled $82,019 and $126,581, respectively, which is included in depreciation and amortization expense. Depreciation and amortization expense for the three months ended June 30, 2024 and 2023 totaled $41,009 and $46,250, respectively, which is included in depreciation and amortization expense.