| 6. PRODUCT DEVELOPMENT COSTS |
6.PRODUCT DEVELOPMENT COSTS
Product Development
See product development activity described in the table below, as of June 30, 2025.
|
|
| Accumulated
| Beginning
| Amortization
| Total
| Net
|
| Basis
| Additions
| Amortization
| Book Value
| 6 Mo. Period End.
| Amortization
| Book Value
|
| 12/31/2024
| 06/30/2025
| 12/31/2024
| 12/31/2024
| 03/31/2025
| 06/30/2025
| 06/30/2025
|
Ameritek
| $120,000
| $Nil
| $ 16,000
| $104,000
| $4,000
| $24,000
| $96,000
|
InterlinkONE – retired
| -
| -
| -
| -
| -
| -
| -
|
InterlinkONE - retired
| -
| -
| -
| -
| -
| -
| -
|
Interactive Systems - retired
| -
| -
| -
| -
| -
| -
| -
|
Total costs
| $120,000
| $Nil
| $16,000
| $104,000
| $4,000
| $20,000
| $96,000
|
See product development activity described in the table below, as of December 31, 2024.
|
|
| Accumulated
| Beginning
| Amortization
| Total
| Net
|
| Basis
| Additions
| Amortization
| Book Value
| 12 Mo. Period End.
| Amortization
| Book Value
|
| 12/31/2023
| 12/31/2024
| 2023
| 12/31/2024
| 12/31/2024
| 12/31/2024
| 12/31/2024
|
Ameritek
| $120,000
| $Nil
| $ 8,000
| $112,000
| $8,000
| $16,000
| $104,000
|
InterlinkONE - retired
| -
| -
| -
| -
| -
| -
| -
|
InterlinkONE - retired
| -
| -
| -
| -
| -
| -
| -
|
Interactive Systems - retired
| -
| -
| -
| -
| -
| -
| -
|
Total costs
| $120,000
| $Nil
| $8,000
| $112,000
| $8,000
| $16,000
| $104,000
|
Goodwill
See goodwill activity described in the table below, as of June 30, 2025.
|
|
| Accumulated
| Beginning
| Amortization
| Total
| Net
|
| Basis
| Additions
| Amortization
| Book Value
| 6 Months Ended
| Amortization
| Book Value
|
| 12/31/2024
| 06/30/2025
| 12/31/2024
| 12/31/2024
| 06/30/2025
| 03/31/2025
| 03/31/2025
|
Boski software
| $235,660
| $Nil
| $ -
| $235,660
| $-
| $-
| $235,660
|
Boski software
| 1,036,016
| -
| -
| 1,036,016
| -
| -
| 1,036,016
|
VW Win software (acquired)
| 500,000
| -
| -
| 500,000
| -
| -
| 500,000
|
Interactive Systems - retired
| -
| -
| -
| -
| -
| -
| -
|
Total costs
| $1,171,676
| $Nil
| $-
| $1,171,676
| $-
| $-
| $1,171,676
|
Ameritek does not amortize the goodwill from Bozki, VW Win since it is not currently using the software.
See goodwill activity described in the table below, as of December 31, 2024.
|
|
| Accumulated
| Beginning
| Amortization
| Total
| Net
|
| Basis
| Additions
| Amortization
| Book Value
| 12 Mo. Period End.
| Amortization
| Book Value
|
| 12/31/2023
| 12/31/2024
| 12/31/2024
| 12/31/2023
| 12/31/2025
| 12/31/2025
| 12/31/2025
|
Boski software
| $235,660
| $Nil
| $ -
| $235,660
| $-
| $-
| $235,660
|
Boski software
| 1,036,016
| -
| -
| 1,036,016
| -
| -
| 1,036,016
|
VW Win software (acquired)
| 500,000
| -
| -
| 500,000
| -
| -
| 500,000
|
Interactive Systems - retired
| -
| -
| -
| -
| -
| -
| -
|
Total costs
| $1,171,676
| $Nil
| $-
| $1,171,676
| $-
| $-
| $1,171,676
|
The Company retired the Interactive Systems goodwill with the sale of Ecker Capital, LLC to ZenaTech, Inc. during the last quarter of 2024.
|