v3.26.1
Intangible Assets, Net
12 Months Ended
Dec. 31, 2025
Intangible Assets, Net [Abstract]  
INTANGIBLE ASSETS, NET

NOTE 5 — INTANGIBLE ASSETS, NET

 

Intangible assets, net consisted of the following as of December 31, 2025 and 2024:

 

   December 31,
2025
   December 31,
2024
 
Internally developed software  $570,000   $
 
Trademarks   2,874    1,449 
Total   572,874    1,449 
Less: accumulated amortization   (8,121)   
 
Intangible assets, net  $564,753   $1,449 

 

In December 2025, the Company placed into service internally developed software related to its AI-driven real estate platform, including the Linkhome website and the Linkhome AI mobile application. The Company capitalized $570,000 of total development costs associated with the platform and began amortization when the software was placed into service on December 5, 2025.

 

The internally developed software is amortized using the straight-line method over its estimated useful life of five years. Amortization expense related to the internally developed software for the year ended December 31, 2025 was $8,121. No amortization expense was recognized during the year ended December 31, 2024.

 

The following table presents the estimated future amortization expense related to finite-lived intangible assets as of December 31, 2025:

 

Year Ended December 31,  Amount 
2026  $114,000 
2027   114,000 
2028   114,000 
2029   114,000 
2030   105,879 
Total  $561,879 

 

Trademarks are considered indefinite-lived intangible assets and are not amortized but are evaluated for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired.