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Inventory

3 Months Ended

Mar. 31, 2023

Inventory Disclosure [Abstract]

Inventory

Note 3 – Inventory

Inventory consisted of the following:

Schedule of Inventory 

		2023				2022
		March 31,				December 31,
		2023				2022
Finished goods		$	410,208			$	270,555
Work in progress			154				155
Raw materials			135,316				148,608
Allowance for excess & obsolete inventory			(104,545	)			(70,907	)
Inventory, net		$	441,133			$	348,411

Overhead expenses of $14,101 and $12,770 were included in the inventory balance as of March 31, 2023, and December 31, 2022, respectively.

Advance payments on inventory purchases are recorded in prepaid expenses until title for such inventory passes to the Company. Prepaid expenses included approximately $219,000 and $1,176,000 in advance payments for inventory for the periods ended March 31, 2023, and December 31, 2022, respectively.

CEA Industries Inc.

Notes to Condensed Consolidated Financial Statements

March 31, 2023

(in US Dollars except share numbers)

(Unaudited)

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- References

No definition available.

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 330
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//330/tableOfContent

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