v3.25.2
PROPERTY AND EQUIPMENT
 6 Months Ended
Jun. 30, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

 

Property and equipment are comprised of the following:

 

   June 30, 2025   December 31, 2024 
Machinery and Equipment  $779,000   $717,000 
Leasehold Improvements   390,000    161,000 
Automobile   46,000    46,000 
Accumulated depreciation   (348,000)   (208,000)
Property and equipment, net  $867,000   $716,000 

 

Depreciation expenses are included in selling, general and administrative expenses in the accompanying condensed statements of operations. Depreciation expense related to property and equipment was $83,000 and $42,000 for the three months ending June 30, 2025 and 2024, respectively. Depreciation expense related to property and equipment was $140,000 and $63,000 for the six months ending June 30, 2025 and 2024, respectively.