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GOODWILL AND INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill The carrying value of Goodwill as of December 31, 2024 and December 31, 2023 was $340.7 million and $340.1 million, respectively, as set forth in the table below.
Carrying Amount
Balance as of December 31, 2023$340,105,631 
Acquisitions4,228,000 
Divestitures— 
Impairments(3,664,704)
Other— 
Balance as of December 31, 2024340,668,927 
Schedule of Intangible Assets
The Intangible Assets and related change in carrying values are set forth in the table below as of December 31, 2024 and December 31, 2023.

As of December 31, 2024:
Other Intangible AssetsGross Accumulated AmortizationNet Assumed Useful Life
HomeLink® Trade Names and Trademarks
$52,000,000 $— $52,000,000 Indefinite
HomeLink® Technology
180,000,000 (168,750,000)11,250,000 12 years
Existing Customer Platforms43,000,000 (43,000,000)— 10 years
Exclusive Licensing Agreement96,000,000 — 96,000,000 Indefinite
BioCenturion Trade Names and Trademarks640,000 — 640,000 10 years
BioCenturion Technology2,300,000 — 2,300,000 12 years
eSight Technology12,000,000 (1,166,667)10,833,333 12 years
eSight Trade Names and Trademarks870,000 (84,583)785,417 12 years
Vaporsens In-Process R&D5,800,000 — 5,800,000 Indefinite
Argil In-Process R&D6,278,132 — 6,278,132 Indefinite
Air-Craftglass In-Process R&D1,507,778 — 1,507,778 Indefinite
Guardian Trade Names1,300,000 (54,167)1,245,833 12 years
Guardian In-Process R&D6,800,000 (283,333)6,516,667 12 years
Total other identifiable intangible assets$408,495,910 $(213,338,750)$195,157,160  


As of December 31, 2023:

Other Intangible AssetsGross Accumulated AmortizationNet Assumed Useful Life
HomeLink® Trade Names and Trademarks
$52,000,000 $— $52,000,000 Indefinite
HomeLink® Technology
180,000,000 (153,750,000)26,250,000 12 years
Existing Customer Platforms43,000,000 (43,000,000)— 10 years
Exclusive Licensing Agreement96,000,000 — 96,000,000 Indefinite
eSight Technology12,000,000 — 12,000,000 12 years
eSight Trade Names and Trademarks870,000 — 870,000 12 years
Vaporsens In-Process R&D11,000,000 — 11,000,000 Indefinite
Argil In-Process R&D6,278,132 — 6,278,132 Indefinite
Air-Craftglass In-Process R&D1,507,778 — 1,507,778 Indefinite
Guardian Trade Names1,300,000 — 1,300,000 Indefinite
Guardian In-Process R&D6,800,000 — 6,800,000 Indefinite
Total other identifiable intangible assets$410,755,910 $(196,750,000)$214,005,910