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PROPERTY AND EQUIPMENT
9 Months Ended
Sep. 30, 2024
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
Property and equipment-net consists of the following:
Estimated Useful Life in YearsSeptember 30,
2024
December 31,
2023
Merchandising equipment - coolers
3-7
$36,573 $21,908 
Office equipment
3-7
1,632 1,467 
Vehicles59,070 6,143 
Less: accumulated depreciation(8,905)(4,650)
Property and equipment-net$38,370 $24,868 
Depreciation expense amounted to approximately $2.2 million and $0.7 million for the three months ended September 30, 2024 and 2023, respectively, and is reflected in selling, general and administrative expenses. Depreciation expense amounted to approximately $4.5 million and $1.7 million for the nine months ended September 30, 2024 and 2023, respectively.