4. Property and Equipment

3 Months Ended

Mar. 31, 2020

Property and Equipment

At March 31, 2020 and December 31, 2019, property and equipment consists of the following:

	March 31, 2020 (unaudited)			December 31, 2019

Office equipment	$	36,000		$	36,000
Furniture and fixtures		5,000			5,000
Testing Equipment		37,000			37,000
Leasehold Improvements		25,000			25,000
Subtotal		103,000			103,000
Less accumulated depreciation		(82,000	)		(80,000	)
Total	$	21,000		$	23,000

Depreciation expense for the three-month periods ended March 31, 2020 and 2019 was $2,000 and $1,000, respectively.