v3.20.4

Property, Plant and Equipment, Net | 12 Months Ended
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Dec. 31, 2020
Property, Plant and Equipment [Abstract] |
PROPERTY, PLANT AND EQUIPMENT, NET | PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consists of the following:
| December 31,
| 2020 |  | 2019
Land and improvements | $ | 794,875 |  |  | $ | 700,000 |
Buildings and improvements | 6,005,505 |  |  | 5,900,000 |
Equipment and vehicles | 1,847,696 |  |  | 953,985 |
Tooling | 2,079,471 |  |  | — |
Construction in progress | 4,129,568 |  |  | 1,925,500 |
| 14,857,115 |  |  | 9,479,485 |
Less: accumulated depreciation | (3,458,949) |  |  | (2,649,304) |
Property, plant and equipment, net | $ | 11,398,166 |  |  | $ | 6,830,181 |
Depreciation expense during the years ended December 31, 2020 and December 31, 2019 was $0.8 million and $0.4 million, 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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