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PROPERTY AND EQUIPMENT, NET
 9 Months Ended
Sep. 30, 2022
PROPERTY AND EQUIPMENT, NET [Abstract]  
PROPERTY AND EQUIPMENT, NET
Note 7
PROPERTY AND EQUIPMENT, NET

As of September 30, 2022 and December 31, 2021, property and equipment were comprised of the following:
   
September 30, 2022
    
December 31, 2021
  
Personal computing equipment
  
$
195,089
    
$
131,137
  
Furniture and equipment
    
123,309
      
119,381
  
Software development costs
    
2,985,827
      
1,338,044
  
Vehicles
    
—
      
25,876
  
Total
    
3,304,225
      
1,614,438
  
Less: Accumulated depreciation
    
(433,558
)
    
(82,479
)
Property and equipment, net
  
$
2,870,667
    
$
1,531,959
  

Depreciation and amortization expense for the three and nine months ended September 30, 2022 was $274,097 and $346,222, respectively, and for the three and nine months ended September 30, 2021 was $30,909 and $69,895, respectively. Amortization of software development costs for the three and nine months ended September 30, 2022 was $248,819 and $292,545, respectively, and for the three and nine months ended September 30, 2021 was $6,943 and $9,623, respectively.