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PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 3 - PROPERTY AND EQUIPMENT

 

Property and equipment consists of the following:

   December 31, 2022   December 31, 2021 
         
Medical equipment  $352,133   $352,133 
Furniture and fixtures   123,486    123,487 
Computer software and equipment   117,544    107,648 
Office equipment   18,779    12,979 
Manufacturing equipment   242,852    30,712 
Leasehold improvements   342,048    304,661 
    1,196,842    931,620 
Less: accumulated depreciation   (935,839)   (893,627)
Property and equipment, net  $261,003   $37,993 

 

Total depreciation expense for the years ended December 31, 2022 and 2021 was $42,212 and $14,633, respectively. Depreciation expense is reflected in general and administrative expenses and research and development expenses in the consolidated statement of operations.