Significant Accounting Policies: Operating Lease, Policy (Policies)

3 Months Ended

Mar. 31, 2026

Policies

Operating Lease, Policy

Operating Lease

On July 1, 2025, the Company entered into an office lease (the “Lease”) with Steven Cabouli (the “Lessor”), through which the Company leased office space in San Diego, California for a three-year  term. The rent is $2,800 monthly. The Lease contains standard other provisions and includes a mutual indemnification clause which requires that the parties indemnify each other except in the case of gross negligence or willful misconduct.

The supplemental balance sheet information related to the operating lease for the periods is as follows:

Schedule of Balance Sheet Operating Lease

	March 31, 2026		December 31, 2025
Operating lease
Long-term right-of-use assets	$	68,010	$	74,669
Short-term operating lease liabilities	$	28,355	$	27,658
Long-term operating lease liabilities		39,655		47,011
Total operating lease liabilities	$	68,010	$	74,669

Maturities of the Company’s undiscounted operating lease liabilities are as follows:

Schedule of Maturities Undiscounted Operating Lease Liabilities

Year Ending	Operating Lease
2026	$	25,200
2027		33,600
2028		16,800
Total lease payments		75,600
Less: Imputed interest/present value discount		(7,590)
Present value of lease liabilities	$	68,010

The Company made cash payments of $0 and $0 for the three months ended March 31, 2026 and 2025, respectively for this lease. The Company incurred rent expense of $8,400 and $0 for the three months ended March 31, 2026 and 2025, respectively.