NOTE 3 – INVENTORY

Inventories consist primarily of wireless router equipment necessary for the conversion of analog phone lines (POTS) to digital phone lines. Inventories are stated at cost using the first-in, first-out (“FIFO”) valuation method. On a monthly basis, inventory is counted at our warehouse facility and is reviewed for obsolescence and counted for accuracy with distributors. At December 31, 2025, and December 31, 2024, the Company had inventory of $272,229 and $163,063, respectively.