INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 7. INTANGIBLE ASSETS

The Company’s intangible assets consist of patents, capitalized legal fees related to the patents, and internal-use software. Intangible assets, net are as follows:

September 30, 2025	Useful Lives (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patent	10 years	$	397,165	$	(268,357	)	$	128,808
Internal-use software	10 years		45,000		(7,126	)		37,874
Intangible assets, net		$	442,165	$	(275,483	)	$	166,682

December 31, 2024	Useful Lives (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patent	10 years		397,165		(239,014	)		158,151
Intangible assets, net		$	397,165	$	(239,014	)	$	158,151

During the three months ended March 31, 2025, the Company reclassified $45,000 of internal-use software costs from Property and Equipment (Note 6) to Intangible Assets to comply with ASC 350-40, Internal-Use Software. Please refer to Note 6 Property and Equipment.

Intangible assets are amortized on a straight-line basis over their estimated useful lives. Amortization expense was approximately $11,000 and $10,000 for the three months ended September 30, 2025 and 2024, and $33,000 and $30,000 for the nine months ended September 30, 2025 and 2024, respectively. Future annual estimated amortization expense is as follows:

Years ending December 31,
2025 (remaining three months)	$	10,906
2026		42,680
2027		37,064
2028		27,833
2029		16,975
Thereafter		31,224
Total	$	166,682