PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 6. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	June 30, 2025			December 31, 2024
Furniture and fixtures		33,895			90,919
Computer hardware & equipment		50,522			50,522
Other		8,056			53,056
Property and equipment, gross		92,473			194,497
Less: accumulated depreciation and amortization		(80,488	)		(113,956	)
Total property, plant, and equipment	$	11,985		$	80,541

During the three months ended March 31, 2025, the Company reclassified $45,000 of internal-use software costs from the Other category within Property and Equipment to Intangible Assets to comply with ASC 350-40, Internal-Use Software. This reclassification reflects the Company’s determination that costs incurred during the application development stage of internal-use software meet the criteria for capitalization as intangible assets. The reclassification reduced the Other balance by $45,000, and accumulated depreciation by $4,875. The net carrying amount of the reclassified software as of March 31, 2025 is $40,125, which is now included in Intangible Assets (Note 7).

The Company incurred approximately $2,000 and $7,000 of depreciation expense for the three months ended June 30, 2025 and 2024, and $4,000 and $12,000 of depreciation expense for the six months ended June 30, 2025 and 2024, respectively.