PROPERTY AND EQUIPMENT

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

NOTE 3 - PROPERTY AND EQUIPMENT

Property and equipment at March 31, 2021 and December 31, 2020 consisted of the following:

		March 31, 2021		December 31, 2020
		(Unaudited)
Furniture and fixtures	$	20,000	$	20,000
Equipment		80,000		80,000
		100,000		100,000
Less accumulated depreciation and amortization		(100,000)		(100,000)
	$	-	$	-

There were no depreciation and amortization expenses for the three months ended March 31, 2021 and 2020 respectively.

NOTE 4 PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2020 and 2019 consist of the following:

		December 31,		December 31,
		2020		2019
Furniture and fixtures	$	20,000	$	20,000
Equipment		80,000		80,000
		100,000		100,000
Less accumulated depreciation and amortization		(100,000)		(100,000)
	$	-	$	-

There were no depreciation and amortization expenses for the years ended December 31, 2020 and 2019, respectively.