v3.25.4
SOFTWARE DEVELOPMENT, NET
12 Months Ended
Dec. 31, 2025
Research and Development [Abstract]  
SOFTWARE DEVELOPMENT, NET

NOTE 6. SOFTWARE DEVELOPMENT, NET

 

During the second quarter of 2024, the Company entered into a Development Services Agreement with PSBC, LLC, a third-party Delaware corporation, for a software platform to use in connection with the operation of Bitcoin ATMs. The Company implemented and began to use the software platform in June 2024.

 

On May 14, 2025, the Company entered into a Second Amendment to the Development Services Agreement with PSBC, LLC, pursuant to which PSBC, LLC agreed to provide support services through November 14, 2025, and we agreed to pay PSBC, LLC, $50 thousand per month beginning on May 14, 2025. The balance of this Development Services Agreement was settled with the September 4, 2025 Release and Termination Agreement with Taproot Acquisition Enterprises, LLC, a Delaware limited liability company (“Taproot”), and its affiliated entities which terminated and settled all outstanding obligations under several prior arrangements, including this Development Services Agreement (please refer to NOTE 9. NOTES PAYABLE – Short-term debt for detailed descriptions).

 

The Company’s capitalized software development cost, net of accumulated amortization, was $3,984 and $5,239 for the years ended December 31, 2025, and 2024. There was no impairment for the years ended December 31, 2025, and 2024. Amortization expense for the years ended December 31, 2025 and 2024, was $1,259 and $814, respectively.

        
   December 31,
2025
   December 31,
2024
 
Capitalized software  $6,331   $6,327 
Less accumulated amortization   2,347    1,088 
Total capitalized software  $3,984   $5,239