v3.26.1
Property and Equipment
6 Months Ended
Jun. 30, 2026
Property, Plant, and Equipment [Abstract]  
Property and Equipment

Note 5 – Property and Equipment

 

Property and equipment at June 30, 2026 and December 31, 2025 consisted of:

 

   June 30, 2026   December 31, 2025 
Operating equipment  $1,585,362   $1,565,985 
Office equipment   3,896    3,896 
Leasehold improvements   1,244,741    1,244,741 
Total property and equipment, gross   2,833,999    2,814,622 
Less: Accumulated depreciation   (475,571)   (293,001)
Property and Equipment, net  $2,358,428   $2,521,621 

 

For the three months ended June 30, 2026 and 2025, depreciation expense amounted to $90,993 and $58,494, respectively. For the six months ended June 30, 2026 and 2025, depreciation expense amounted to $182,570 and $96,647, respectively. Depreciation is not taken during the period of construction or equipment installation. Upon completion of the installation of manufacturing equipment or any construction in progress, construction in progress balances will be classified to their respective property and equipment category.