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Property and Equipment, Net
 9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Property, Plant and Equipment [Abstract]    
Property and Equipment, Net

3. Property and Equipment, Net

 

Property and equipment consist of the following:

 

   September 30, 2023  December 31, 2022
       
Vehicles and transportation equipment  $551,906   $593,097 
Leasehold improvements   314,819    314,819 
Office furniture and equipment   188,131    188,131 
Manufacturing equipment   179,274    179,274 
Warehouse equipment   81,164    81,164 
QA equipment   33,032    22,142 
Tooling and Molds   —     15,992 
   $1,348,326   $1,394,619 
           
Less: accumulated depreciation   (378,286)   (250,861)
Property and equipment, net  $970,040   $1,143,758 

 

Depreciation expense was $50,507 and $48,364 for the three months ended September 30, 2023 and 2022, respectively. Depreciation expense was $153,714 and $115,670 for the nine months ended September 30, 2023 and 2022, respectively. There were disposals and sales of fixed assets during the nine months ended September 30, 2023 and 2022 resulting in the net cash received of $36,748 and $51,679, respectively.  

 

3.    Property and Equipment, Net

 

Property and equipment consist of the following: 

              
   Years Ended December 31,
   2022  2021
Vehicles and transportation equipment  $593,097   $298,752 
Leasehold improvements   314,819    59,316 
Office furniture and equipment   188,131    105,003 
Manufacturing equipment   179,274    —   
Warehouse equipment   81,164    44,356 
QA equipment   22,142    —   
Tooling and Molds   15,992    15,992 
    1,394,619    523,419 
           
Less: accumulated depreciation   (250,861)   (96,190)
Property and equipment, net  $1,143,758   $427,229 

 

Depreciation expense was $164,767 and $61,084 for the years ended December 31, 2022 and 2021, respectively.