v3.24.3

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 11,431,756	$ 9,665,350
Less: Accumulated depreciation	5,657,188	4,674,560
Property and equipment net	5,774,568	4,990,790
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	161,982	146,196
Other Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	10,630,853	8,937,847
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	74,119	74,119
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	431,425	396,111
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 133,377	$ 111,077

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

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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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Lightwave Logic, Inc. 10-Q