Annual report pursuant to Section 13 and 15(d)

Property and equipment

Property and equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Note 6 - Property and equipment

Property and equipment are comprised of the following at December 31, 2023 and 2022:

	2023			2022
Computers	$	33,626		$	31,335
Furniture and fixtures		14,613			14,613
Machinery and vehicles		-			-
Gross Property and equipment		48,239			45,948
Accumulated depreciation and amortization		(46,648	)		(44,942	)
Property and equipment of discontinued operations		-			309,777
Accumulated depreciation of discontinued operations		-			(163,905	)

Net Property and equipment	$	1,591		$	146,878

Continuing Operations

Depreciation and amortization expenses for our continuing operations was $1,706 and $2,078 for the years ended December 31, 2023 and 2022, respectively. All depreciation is included in selling, general and administrative expenses in the consolidated income statements.

Discontinued Operation

Depreciation and amortization expenses for our discontinued operations were $49,260 and $47,974 for the years ended December 31, 2023 and 2022, respectively. Of these amounts, depreciation on our discontinued operation’s vehicles used to service customer accounts included in the cost of goods sold and was $16,325 and $21,204 at October 4, 2023 and December 31, 2022, respectively. All other depreciation was associated with our discontinued operation’s selling, general, and administrative expenses.