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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Contract Liabilities (Policies)
12 Months Ended
Dec. 31, 2025
Policies  
Contract Liabilities

Contract Assets

Contract assets represent amounts recognized as revenue for performance obligations satisfied under customer contracts where the Company’s right to payment is not yet unconditional, primarily consisting of accrued income on December 2025 messaging traffic where services were delivered point-in-time during the month but invoices are issued following month-end volume reconciliation with counterparties, at which point the balance reclassifies to accounts receivable. As of December 31, 2025 and 2024, contract assets were $6,474,163, of which $2,633,806 is with a related party and $0, respectively.

Contract Liabilities

Contract Liabilities

Contract liabilities, historically referred to as deferred revenue, represent amounts billed or collected from customers in advance of satisfying performance obligations under customer contracts. These balances are presented within current liabilities in the consolidated balance sheets, based on the expected timing of revenue recognition. Contract liabilities are recognized as revenue when the related performance obligations are fulfilled. As of December 31, 2025 and 2024, contract liabilities were $335,309 and $0, respectively.