v3.25.2
Intangible Assets and Liabilities Other Than Goodwill
 6 Months Ended
Jun. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets and Liabilities Other Than Goodwill Intangible Assets and Liabilities Other Than Goodwill
As of June 30, 2025 and December 31, 2024 we had the following amounts related to intangible assets and liabilities other than goodwill:
June 30, 2025December 31, 2024
Intangible assetsCostAccumulated AmortizationTotalCostAccumulated AmortizationTotal
Product certifications$777,465 $(721,888)$55,577 $777,465 $(709,855)$67,610 
Patents888,910 (631,592)257,318 888,910 (584,493)304,417 
Developed technology240,000 (196,000)44,000 240,000 (188,000)52,000 
Trademarks26,896 — 26,896 26,896 — 26,896 
In Process R&D263,936 (160,247)103,689 263,936 (141,394)122,542 
Favorable contract asset384,465 (381,690)2,775 384,465 (379,839)4,626 
Customer contracts2,225,123 (384,419)1,840,704 2,225,123 (290,025)1,935,098 
$4,806,795 $(2,475,836)$2,330,959 $4,806,795 $(2,293,606)$2,513,189 
Intangible liability
Unfavorable contract liability$2,618,168 $(2,259,127)$359,041 $2,618,168 $(2,195,329)$422,839 
The aggregate amortization expense related to non-contract related intangible assets were $42,273 and $85,984 and $50,353 and $103,348 for the three and six months ended June 30, 2025 and 2024, respectively. The net aggregate expense (credit) related to the amortization of the contract related intangible assets and liabilities for the three and six months ended June 30, 2025 and 2024 were $18,398 and $32,448 and $2,024 and $(5,674), respectively.

Contract Related Intangibles
The favorable contract asset and unfavorable contract liability in the foregoing table represent the fair value of ADGE's customer contracts (both positive for favorable contracts and negative for unfavorable contracts) which were acquired by us on May 18, 2017. The customer contract asset includes the maintenance services contracts acquired by us on April 1, 2023 as part of the Aegis acquisition and pursuant to the February 2024 Amendment and the May 2024 Amendment. See" Note 7. Aegis Contract and Related Asset Acquisitions."
Amortization of intangibles including contract related amounts is calculated using the straight-line method over the remaining useful life or contract term, which range from approximately one year to eleven years, and is charged against either administrative expenses or cost of sales in the accompanying condensed consolidated statement of operations. Aggregate future amortization over the next five years is estimated to be as follows:
Non-contract Related IntangiblesContract Related IntangiblesTotal
Year 1$168,137 $107,141 $275,278 
Year 2167,954 127,411 295,365 
Year 395,470 136,329 231,799 
Year 414,395 137,208 151,603 
Year 55,650 137,743 143,393 
Thereafter8,978 838,606 847,584 
Total$460,584 1,484,438 $1,945,022