Note 8 - Property and Equipment

12 Months Ended

Dec. 31, 2021

8.	Property and Equipment

The major classes of property and equipment are presented in the following table.

	Useful Life (years)			2021		2020
Purchased software		3		$	320,435	$	320,435
Production machinery and equipment		5			214,356		214,356
Other machinery and equipment, primarily computers and research equipment	3	–	5		304,492		297,315
Leasehold improvements*	Term of Lease				23,511		12,448
Furniture and fixtures		7			3,512		825
Total property and equipment				$	866,306	$	845,379

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 2021 and 2020, we recorded $36,803 and $33,929, respectively, of depreciation and amortization related to property and equipment.