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Property and Equipment, net | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2021 | Dec. 31, 2020
Ambulnz, Inc. [Member] |  |
Property and Equipment, net [Line Items] |  |
Property and Equipment, net | 3. Property and Equipment, net Property and equipment, net, as of June 30, 2021 and December 31, 2020 are as follows:
|  | June 30, 2021 |  | December 31, 2020
|  | Unaudited |  |
Office equipment and furniture |  | $ | 1,462,852 |  |  | $ | 1,044,555 |
Buildings |  |  | 498,784 |  |  |  | 200,000 |
Land |  |  | 37,800 |  |  |  | 37,800 |
Transportation equipment |  |  | 11,621,574 |  |  |  | 10,418,045 |
Medical equipment |  |  | 3,194,004 |  |  |  | 2,681,510 |
Leasehold improvements |  |  | 605,547 |  |  |  | 593,300 |
|  |  | 17,420,561 |  |  |  | 14,975,210 |
Less: accumulated depreciation |  |  | (7,003,915 | ) |  |  | (5,869,613 | )
Property and equipment, net |  | $ | 10,416,646 |  |  | $ | 9,105,597 |
| 3. Property and Equipment, net Property and equipment, net, as of December 31, 2020 and December 31, 2019 are as follows:
|  | December 31, 2020 |  | December 31, 2019
Office equipment and furniture |  | $ | 1,044,555 |  |  | $ | 815,470 |
Buildings |  |  | 200,000 |  |  |  | — |
Land |  |  | 37,800 |  |  |  | — |
Vehicles |  |  | 10,418,045 |  |  |  | 7,451,479 |
Medical equipment |  |  | 2,681,510 |  |  |  | 1,670,874 |
Leasehold improvements |  |  | 593,300 |  |  |  | 579,200 |
|  |  | 14,975,210 |  |  |  | 10,517,023 |
Less: accumulated depreciation |  |  | (5,869,613 | ) |  |  | (4,138,317 | )
Property and equipment, net |  | $ | 9,105,597 |  |  | $ | 6,378,706 |
The Company recorded depreciation expense of $1,874,069 and $1,550,259 in operating expenses for the years ended December 31, 2020 and 2019, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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