NOTE 3 - PATENTS AND TRADEMARKS

Costs associated with the registration of patents have been capitalized and are amortized on a straight-line basis over the estimated lives of the patents (20 years). Trademarks are also being amortized on a straight-line basis over an estimated useful life of 20 years. At December 31, 2025 and 2024, capitalized patent and trademark costs, net of accumulated amortization, were $259,263 and $286,897. Amortization expense for patents and trademarks was $40,012 and $39,371 for the years ended December 31, 2025 and 2024.

The aggregate amortization expense for each of the next five fiscal years is expected to be as follows:

The intangible assets are reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.