Annual report pursuant to Section 13 and 15(d)

SCHEDULE OF PROPERTY AND EQUIPMENT (Details)

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SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Property, Plant and Equipment [Abstract]    
Office furniture and fixtures $ 128,252 $ 16,969
Computer equipment 72,345 67,458
Rental equipment 37,531 53,296
Appliques 2,160,096 2,160,096
Leasehold improvements 47,792
Website development [1] 665,030 247,541
Property and equipment gross  3,111,046 2,545,360
Less accumulated depreciation (1,865,244) (1,502,501)
Total $ 1,245,802 $ 1,042,859
[1] The increase in website development is directly related to the Company’s investment in its enterprise resource planning “ERP” system. For the year ended December 31, 2022, 19.2% or approximately $86,000 of the cost was expensed in the period incurred to SG&A and 80.8% or approximately $362,000 was capitalized and depreciated over its useful life. On January 1, 2023, the Company completed its implementation process.