Property and Equipment

12 Months Ended

Dec. 31, 2023

2.	Property and Equipment

At December 31, 2023 and 2022, property and equipment consists of the following:

Schedule of property and equipment
	December 31,
	2023			2022

Office equipment	$	35,000		$	35,000
Furniture and fixtures		5,000			5,000
Testing equipment		37,000			37,000
Leasehold Improvements		25,000			25,000
Subtotal		102,000			102,000
Less accumulated depreciation		(100,000	)		(96,000	)
Total	$	2,000		$	6,000

Depreciation expense for the years ended December 31, 2023 and 2022 was $4,000 and $4,000, respectively.