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Note 5 - Capitalized Software and Systems Integration Costs
12 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Capitalized Product Development Costs Disclosure [Text Block]

5. Capitalized Software and Systems Integration Costs

 

            The Company accounts for the costs of Land Mobile Radio (LMR) multi-band development within its products in accordance with ASC Topic 350-30, “ Intangibles – Goodwill and Other,” under which certain LMR multi-band radio software and systems integration costs incurred subsequent to the establishment of technological feasibility are capitalized and amortized over the estimated lives of the related products. The Company determined technological feasibility was established for multi-band LMR radio products by the introduction of the BKR 9000 multi-band portable product to the market in June 2023, as specified by Topic 350-30. Upon the general release of the LMR multi-band mobile radio product currently in development to customers, software and systems integration costs for that product will be amortized over periods not exceeding ten years, based on future revenue of the product. Capitalized software and systems integration costs were $2,096 and $1,321 during the years ended December 31, 2025 and 2024, respectively.