Quarterly report pursuant to Section 13 or 15(d)

Property and equipment

Property and equipment

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

Note 5 - Property and equipment

Property and equipment are comprised of the following:

	September 30, 2022			December 31, 2021
Computers	$	32,312		$	31,335
Furniture and fixtures		15,966			15,966
Machinery and vehicles		294,846			252,225
Gross Property and equipment		343,124			299,526
Accumulated depreciation and amortization		(192,712	)		(144,480	)

Net Property and equipment	$	150,412		$	155,046

Note 5 - Property and equipment (continued)

Depreciation and amortization expense were $18,207 and $15,031 for the three months ended September 30, 2022 and 2021, respectively. Depreciation and amortization expense were $51,847 and $34,305 for the nine months ended September 30, 2022 and 2021, respectively. Depreciation on WCI vehicles used to service customer accounts is included in the cost of goods sold, and all other depreciation is included in selling, general and administrative expenses in the condensed consolidated income statements.