v3.25.2
Content Assets, Net
 3 Months Ended
Mar. 31, 2025
Content Assets, Net [Abstract]  
CONTENT ASSETS, NET

5. CONTENT ASSETS, NET

 

Content assets were comprised current content assets and non-current content assets. The useful lives of current content assets were below 12 months, while the useful lives of non-current content assets were ranged between 18 months and 36 months.

 

Current content assets was comprise of the following:  

 

   March 31,   December 31, 
   2025   2024 
Produced contents        
- in development and production  $547,900   $321,600 
- released   4,292,100    3,449,400 
Copyrights   2,236,900    1,691,700 
    7,076,900    5,462,700 
Less: accumulated amortization   (5,217,900)   (3,892,900)
Less: accumulated impairment   (3,000)   (3,000)
Total  $1,856,000   $1,566,800 

 

Non-current content assets was comprise of the following:

 

   March 31,   December 31, 
   2025   2024 
Produced contents  $581,000   $581,000 
Copyrights   373,000    313,000 
    954,000    894,000 
Less: accumulated amortization   (757,300)   (710,200)
Total  $196,700   $183,800 

The following is a schedule, by fiscal years, of amortization amount of content asset as of December 31, 2024:

 

For the nine months ending December 31, 2025  $1,901,500 
For the year ending December 31, 2026   151,200 
Total  $2,052,700 

 

For the three months ended March 31, 2025 and 2024, the Company recorded amortization expenses of $1,372,200 and $550,600 on content assets, respectively.