	June 30, 2025		December 31, 2024
Patents	$	134,768	$	127,603
Website Development Costs		104,622		104,622
Intangible Assets, at cost		239,390		232,225
Accumulated Amortization		(95,686)		(75,141)
Intangible Assets, net	$	143,704	$	157,084

During the three months ended June 30, 2025 and 2024, the Company capitalized website development related costs of $0 and $12,987, respectively, in connection with the upgrade and enhancement of functionality of the corporate website at www.60degreespharma.com ($0 and $22,075 for the six months ended June 30, 2025 and 2024, respectively). Amortization expense for the three months ended June 30, 2025 and 2024, was in the amount of $10,442 and $9,472, respectively ($20,545 and $17,679 for the six months ended June 30, 2025 and 2024, respectively). During the three months ended June 30, 2025 and 2024 there were no write-downs for expired or obsolete patents ($0 and $8,378 for the six months ended June 30, 2025 and 2024, respectively).

The following table summarizes the estimated future amortization expense for our patents and website development costs as of June 30, 2025:

Period	Patents		Website Development Costs
2025 (remaining six months)	$	3,450	$	14,324
2026		6,899		12,432
2027		6,899		3,094
2028		6,899		-
2029		6,899		-
Thereafter		36,427		-
Total	$	67,473	$	29,850

The Company has recorded $46,381 in capitalized patent expenses that will become amortizable as the patents they are associated with are awarded.