XML 17 R8.htm IDEA: XBRL DOCUMENT v3.22.2.2
Property Plant and Equipment
 9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Property Plant and Equipment

Note 3. Property Plant and Equipment

 

Property and equipment, net consist of the following:

   September 30,   December 31, 
   2022   2021 
Manufacturing and customer equipment  $3,815,000   $3,800,000 
Other property   36,000    36,000 
Property and equipment, gross   3,851,000    3,836,000 
Less: accumulated depreciation   (3,256,000)   (2,894,000)
Property and equipment   595,000    942,000 
Equipment not yet placed in service   646,000    646,000 
Property and equipment, net of depreciation  $1,241,000   $1,588,000 

 

Depreciation expense related to these assets was approximately $105,000 and $147,000 for the three months ended September 30, 2022 and 2021, respectively, and $360,000 and $407,000 for the nine months ended September 30, 2022 and 2021, respectively. Depreciation expense in cost of revenue was approximately $10,000 and $18,000 for the nine months ended September 30, 2022 and 2021, respectively. There was no depreciation expense included in cost of revenue for the three months ended September 30, 2022 or 2021.