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

NOTE 4 – INTANGIBLE ASSETS

 

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

 

   2025   2024 
Issued patents (amortized)  $31,840   $31,840 
Unissued patents (unamortized)   207,150    207,150 
Software development costs   4,654    4,654 
Total patents   243,644    243,644 
Less accumulated amortization   (41,380)   (38,115)
   $202,264   $205,529 

 

Amortization expense for intangible assets was $3,265 and $4,857 for the years ended December 31, 2025 and 2024, respectively. Unissued patents represent the legal fees incurred to file and prosecute patents prior to issuance. The unissued patents are for active pending patents only. Any accumulated legal fees associated with abandoned unissued patents are expensed in the period they are abandoned.