5. INTANGIBLE ASSETS, NET

		May 31, 2025
Intangible Assets		Cost		Accumulated Amortization			Net Book Value
Software under development	$	96,991	$	-		$	96,991
Patents, trademarks, and lists		487,452		(464,392	)		23,060
Total intangible assets	$	584,443	$	(464,392	)	$	120,051


		August 31, 2024
Intangible Assets		Cost		Accumulated Amortization			Net Book Value
Software under development	$	124,678	$	-		$	124,678
Patents, trademarks, and lists		486,579		(462,280	)		24,299
Total intangible assets	$	611,257	$	(462,280	)	$	148,977

During the three and nine months ended May 31, 2025, the Company capitalized a total of $82,592 and $285,297 in salaries and wages related to software under development, respectively (May 31, 2024 - $123,695 and $404,652, respectively), out of this amount, $124,500 and $310,633, respectively, was subsequently reclassified to computer software assets as the projects were completed (Note 4) (May 31, 2024 - $26,670 and $77,125, respectively).

Amortization of intangible assets for the three and nine months ended May 31, 2025 was $3,671 and $10,274, respectively (May 31, 2024 - $2,800 and $10,369, respectively).