PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment consisted of the following:

(Dollars in thousands)	September 30, 2025			December 31, 2024
Internal-use software	$	15,423		$	15,225
Furniture and fixtures		51			28
Leasehold improvements		151			151
Computers and hardware		14			12
Total		15,639			15,416
Less accumulated depreciation and amortization		(3,169	)		(736	)
Total property and equipment, net	$	12,470		$	14,680

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE OF INTERNAL-USE SOFTWARE

The estimated future amortization expense of internal-use software as of September 30, 2025 was as follows:

(Dollars in thousands)
2025-Remainder of year	$	771
2026		3,085
2027		3,085
2028		3,085
2029		2,394
	$	12,420