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PROPERTY AND EQUIPMENT
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT

 

Property and equipment consists of the following:

 

   December 31, 
   2023   2022 
         
Medical equipment  $352,133   $352,133 
Furniture and fixtures   123,486    123,486 
Computer software and equipment   136,205    117,544 
Office equipment   18,779    18,779 
Manufacturing equipment   395,232    242,852 
Leasehold improvements   342,048    342,048 
   1,367,883    1,196,842 
Less: accumulated depreciation   (1,011,828)   (935,839)
Property and equipment, net  $356,055   $261,003 

 

Total depreciation expense for the years ended December 31, 2023 and 2022 was $75,989 and $42,212, respectively. Depreciation expense is reflected in general and administrative expenses and research and development expenses in the consolidated statements of operations.