Quarterly report pursuant to Section 13 or 15(d)

Property and equipment

Property and equipment

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Note 5 - Property and equipment

Property and equipment are comprised of the following:

	September 30, 2023			December 31, 2022
Computers	$	33,626		$	31,335
Furniture and fixtures		27,374			27,374
Machinery and vehicles		380,077			297,016
Gross Property and equipment		441,077			355,725
Accumulated depreciation and amortization		(259,199	)		(208,847	)

Net Property and equipment	$	181,878		$	146,878

Depreciation and amortization expense were $19,181 and $18,207 for the three months ended September 30, 2023 and 2022, respectively. Depreciation and amortization expense were $50,352 and $51,847 for the nine months ended September 30, 2023 and 2022, 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.