Focus Universal Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- 2. Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

8. Property and Equipment (Details) (Sept 2020 Note)

v3.20.4

8. Property and Equipment (Details) (Sept 2020 Note) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Property and equipment, gross	$ 4,837,958	$ 4,836,644	$ 4,609,971
Less accumulated depreciation	(304,890)	(183,206)	(31,536)
Property and equipment, net	4,533,068	4,653,438	4,578,135
Warehouse [Member]
Property and equipment, gross	3,789,773	3,789,773	3,789,773
Land [Member]
Property and equipment, gross	731,515	731,515	731,515
Building improvement [Member]
Property and equipment, gross	238,666	238,666
Furniture and Fixtures [Member]
Property and equipment, gross	27,631	27,631	16,677
Equipment [Member]
Property and equipment, gross	48,378	47,064	6,029
Software [Member]
Property and equipment, gross	$ 1,995	$ 1,995	$ 0

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

+ References

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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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