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Property and Equipment
12 Months Ended
Dec. 31, 2021
Property and Equipment [Abstract]  
Property and Equipment
6)
Property and Equipment

Property and equipment consist of the following:

   
December 31,
 
   
2021
   
2020
 
Laboratory and manufacturing equipment
 
$
258,000
   
$
300,000
 
Leasehold improvements
   
464,000
     
414,000
 
Computer equipment
   
154,000
     
-
 
     
877,000
     
714,000
 
Less: accumulated depreciation and amortization
   
(207,000
)
   
(120,000
)
Property and equipment, net
 
$
670,000
   
$
594,000
 

Depreciation expense totaled $117,000 and $98,000 for the years ended December 31, 2021 and 2020, respectively. No depreciation expense is recorded on fixed assets in process until such time as the assets are completed and are placed into service.