Note 8 - Property and Equipment

12 Months Ended

Dec. 31, 2022

8.	Property and Equipment

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

	Useful Life (in years)				2022		2021
Purchased software			3		$	320,435	$	320,435
Production machinery and equipment			5			175,460		214,356
Other machinery and equipment, primarily computers and research equipment		3	–	5		311,973		304,492
Leasehold improvements*	Term of Lease					23,511		23,511
Furniture and fixtures			7			4,466		3,512
Total property and equipment					$	835,845	$	866,306

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 2022 and 2021, we recorded $48,229 and $36,803, respectively, of depreciation and amortization related to property and equipment.