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4. Property and Equipment
3 Months Ended
Mar. 31, 2020
Property, Plant and Equipment [Abstract]  
Property and Equipment

  4. 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.