Note 8 - Property and Equipment

12 Months Ended

Dec. 31, 2020

8.	Property and Equipment

The major classes of property and equipment are as follows:

	Useful Life (years)			2020		2019
Purchased software		3		$	320,435	$	320,435
Production machinery and equipment		5			214,356		575,091
Other machinery and equipment, primarily computers and research equipment	3	–	5		297,315		296,987
Leasehold improvements*	Term of Lease				12,448		12,448
Furniture and fixtures		7			825		2,576
Total property and equipment				$	845,379	$	1,207,537

We amortize leasehold improvements over the term of the lease, which in all cases is shorter than the estimated useful life of the asset.

During

2020

and

2019,

we recorded

$34,000

and

$103,000,

respectively, of depreciation and amortization related to property and equipment. See Note

(i).