v3.26.1
FIXED ASSETS
 12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
FIXED ASSETS

8. FIXED ASSETS

 

Fixed Assets and the estimated lives used in the computation of depreciation are as follows:

  

  

Estimated

Useful Lives

  December 31, 2025   December 31, 2024 
            
Machinery and Equipment  3 years  $70,832   $70,832 
Leasehold Improvements  3 years   8,881    8,881 
Purchased Software  3 years   27,706    27,706 
Molds and Tooling  5 years   808,411    808,411 
Furniture and Fixtures  7 years   11,152    11,152 
Therapy Devices  3 years   116,728    112,342 
Internally Developed Software  5 years   363,472    363,472 
Property, and Equipment, Gross      1,407,182    1,402,796 
Less: Accumulated depreciation and amortization      (1,273,246)   (1,210,103)
Property and Equipment, net     $133,936   $192,693 

 

Depreciation expense for the years ended December 31, 2025 and 2024 was $63,143 and $63,910 respectively, including $3,622 and $4,389 respectively for Therapy Devices which is allocated to Cost of Sales. Intangible assets classified as fixed assets in the table above are fully amortized.