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Inventory

6 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Inventory

Note 3 – Inventory

Inventory consisted of the following:

 Schedule of Inventory

		June 30,				December 31,
		2024				2023
Finished goods		$	138,886			$	366,844
Raw materials			115,262				122,258
Allowance for excess & obsolete inventory			(230,478	)			(192,698	)
Inventory, net		$	23,670			$	296,404

Overhead expenses of $8,974 and $13,679 were included in the inventory balance as of June 30, 2024, and December 31, 2023, respectively.

CEA Industries Inc.

Notes to Condensed Consolidated Financial Statements

June 30, 2024

(in US Dollars except share numbers)

(Unaudited)

Advance payments on inventory purchases are recorded in prepaid expenses until title for such inventory passes to the Company. Prepaid expenses included approximately $207,000 and $6,000 in advance payments for inventory as of June 30, 2024, and December 31, 2023, respectively.

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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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