v3.26.1
Property, Plant and Equipment, Net
6 Months Ended
Jun. 30, 2026
Property, Plant and Equipment, Net [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET

NOTE 5. PROPERTY, PLANT AND EQUIPMENT, NET

 

Property, plant and equipment are stated at cost. Depreciation expense is computed primarily using the straight-line method over estimated useful lives. Leasehold improvements made after the beginning of the initial lease term are depreciated over the shorter of the estimated useful life of the asset or the remaining term of the initial lease plus any renewals that are reasonably certain at the date the leasehold improvements are made.

 

The Company recorded a depreciation expense for the six months ended June 30, 2026, and the year ended December 31, 2025 in the amount of $ 13,102. and $27,045 respectively.

 

Property, plant and equipment, stated at cost, consisted of the following:

 

    Estimated Life   June 30, 2026   December 31, 2025
Leasehold improvements     5     $ 2,943     $ 2,943  
Equipment & fixtures     5-7       73,767       72,763  
Trucks and delivery vehicles     5       129,211       119,383  
            $ 205,920     $ 195,089  
Accumulated depreciation             (166,519 )     (153,073 )
Property and equipment, net           $ 39,401     $ 42,016