v3.26.3
Property, Plant, and Equipment
6 Months Ended
Jun. 30, 2026
Notes  
Property, Plant, and Equipment

5.  PROPERTY AND EQUIPMENT

Property and equipment consisted of the following as of June 30, 2026 and December 31, 2025.

 

June 30, 2026

December 31, 2025

Furniture and fixtures

–

–

Computer and equipment

–

–

Software

–

–

Website development

4,200

4,200

Real Estate Investment*

976,148

423,242

Total property and equipment

980,348

427,442

Less: accumulated depreciation

(24,326)

(10,129)

Net property and equipment

956,022

417,313

 

*Four condominium units in Chicago, Illinois held for rental through Chicago Real Estate Partners, LLC; two units costing $552,906 (including $21,390 paid directly by Epazz, Inc., Note 12) were acquired in 2026. Depreciation expense was $14,197 for the six months ended June 30, 2026 ($4,000 in 2025).