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Property and Equipment
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Property and Equipment

 

2. Property and Equipment

 

At December 31, 2023 and 2022, property and equipment consists of the following:

          
   December 31, 
   2023   2022 
         
Office equipment  $35,000   $35,000 
Furniture and fixtures   5,000    5,000 
Testing equipment   37,000    37,000 
Leasehold Improvements   25,000    25,000 
Subtotal   102,000    102,000 
Less accumulated depreciation   (100,000)   (96,000)
Total  $2,000   $6,000 

 

Depreciation expense for the years ended December 31, 2023 and 2022 was $4,000 and $4,000, respectively.