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Equipment
12 Months Ended
Dec. 31, 2022
Equipment  
Equipment

5.Equipment

Equipment, net consists of the following as of December 31, 2022 and 2021:

    

2022

    

2021

Computer equipment

$

98,391

$

63,740

Furniture

 

27,405

 

20,116

Engineering equipment

 

214,547

 

171,153

Medical equipment

 

184,379

 

184,379

Robot equipment

 

524,506

 

368,637

Software

 

537,839

 

537,839

 

1,587,067

 

1,345,864

Accumulated depreciation

 

(504,625)

 

(327,939)

Equipment, net

$

1,082,442

$

1,017,925

For the years ended December 31, 2022 and 2021, depreciation expense amounted to $176,686 and $165,734, respectively.