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

NOTE 4 – PROPERTY AND EQUIPMENT

 

Property and equipment are comprised of the following:

 

   June 30, 2026   December 31, 2025 
Machinery and Equipment  $989,000   $920,000 
Leasehold Improvements   498,000    399,000 
Information technology and software   29,000    28,000 
Automobile   -    46,000 
Accumulated depreciation   (654,000)   (513,000)
Property and equipment, net  $862,000   $880,000 

 

Depreciation expense is included in cost of goods sold and selling, general and administrative expenses in the accompanying condensed statements of operations. Depreciation expense related to property and equipment was $84,000 and $83,000 for the three months ended June 30, 2026 and 2025, respectively. Depreciation expense related to property and equipment was $163,000 and $140,000 for the six months ended June 30, 2026 and 2025, respectively.