NOTE 6 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following: | | | September 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Land | | $ | 455,000 | | | $ | - | | | Buildings | | | 1,845,000 | | | | - | | | Machinery and equipment | | | 502,799 | | | | - | | | Property, plant and equipment, gross | | | 2,802,799 | | | | - | | | Less: accumulated depreciation | | | (20,749 | ) | | | - | | | Property, plant and equipment, net | | $ | 2,782,050 | | | $ | - | | During the three and nine months ended September 30, 2026 and 2025, the Company recognized depreciation expense as follows: | | | Three months ended | | | Nine months ended | | | | | September 30, | | | September 30, | | | | | 2026 | | | 2025 | | | 2026 | | | 2025 | | | Depreciation - cost of revenue | | $ | 19,941 | | | $ | - | | | $ | 19,941 | | | $ | - | | | Depreciation - operating expenses | | | 808 | | | | - | | | | 808 | | | | - | | | Total depreciation | | $ | 20,749 | | | $ | - | | | $ | 20,749 | | | $ | - | |
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