Accounts Receivable, Net

9 Months Ended

Sep. 30, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 6 – ACCOUNTS RECEIVABLE, NET

As of September 30, 2025, accounts receivable are related to the software development fees receivable from customers as follows: 

	September 30, 2025		December 31, 2024
Accounts Receivable	$	69,747	$	1,800,000
Less: Allowance for credit loss		—		—
Accounts Receivable, net	$	69,747	$	1,800,000

The Company does not require collateral for accounts receivable. The Company maintains an allowance for credit losses. The Company records the allowance against credit loss expense through the consolidated statements of operations, included in general and administrative expenses, up to the amount of revenues recognized to date. Receivables are written off and charged against the recorded allowance when the Company has exhausted collection efforts without success.