Capitalized Software and Intangible Assets

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Capitalized Software and Intangible Assets

Note 5. Capitalized Software and Intangible Assets

Non-current assets consist of the following at December 31, 2025 and 2024:

	Estimated Useful Life (in years)	December 31, 2025			December 31, 2024
Capitalized software	3.0	$	223,390		$	223,390
Accumulated amortization			(223,390	)		(204,774	)
Capitalized software, net		$	-		$	18,616
Intangible Assets:
U.S. Method Patent	13.4	$	967,500		$	967,500
Web Domain	N/A		161,250			161,250
Trademark	N/A		483,750			483,750
Total Intangible assets		$	1,612,500		$	1,612,500
Accumulated amortization			(324,503	)		(252,391	)
Intangible assets, net		$	1,287,997		$	1,360,109

Capitalized software represents the development costs for the Company’s internal-use QHSLab platform software. The Company completed testing of its QHSLab platform software application at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life of the software. During the years ended December 31, 2025 and 2024 there was $18,616 and $74,463 of amortization expense, respectively. Amortization related to the QHSLab platform is recorded within cost of revenue on the Company’s consolidated statements of operations. There were no impairments recognized during the years ended December 31, 2025 and 2024.

The intangible assets represent the value the Company paid to acquire the trademark “AllergiEnd”, the web domain “AllergiEnd.com” along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of $1,612,500 which was financed through a combination of restricted stock and a promissory note. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. The assets are being amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35, Intangibles, General Intangibles Other Than Goodwill. There was $72,112 of amortization expense during each of the years ended December 31, 2025 and 2024.

The Company evaluates intangible assets with infinite lives for impairment at least annually and evaluates intangible assets with finite lives when events or circumstances indicate an impairment may exist. No impairments or changes in useful lives were recognized during the years ended December 31, 2025 and 2024.