| Schedule of Product Development Costs |
| Asset Source and
| Life (in years)
| Total Costs
| Additions
| Total Costs
| Amortization
| Amortization
12 Mo. Ended
| Total
Amortization
| Net Book Value
|
| Currency
|
| 12/31/2023
| 2024
| 12/31/2024
| 12/31/2023
| 12/31/2024
| 12/31/2024
| 12/31/2024
|
INTANGIBLES
|
|
|
|
|
|
|
|
|
|
Software
| Acquired – business combination
| 5 to 15
| 3,107,870
| 0
| 3,107,870
| 619,033
| 201,471
| 820,503
| 2,287,367
|
|
|
|
|
|
|
|
|
|
|
TOTAL
|
|
| $ 3,107,870
| –
| $ 3,107,870
| $ 619,033
| $ 201,471
| $ 820,503
| 2,287,367
|
|
|
|
|
|
|
|
|
|
|
PRODUCT DEVELOPMENT
|
|
|
|
|
|
|
|
|
|
Drone technology
| Acquired separately, USD
| Under development Not amortised
| $ 1,440,000
| –
| 1,440,000
| –
| –
| –
| 1,440,000
|
Robotic Arm Technology licensing
| Acquired separately, USD
| Under development Not amortised
| 840,000
| –
| 840,000
| –
| –
| –
| 840,000
|
Drone Development
| Developed internally, USD
| Under development Not amortised
| 1,376,200
| 1,169,126
| 2,545,326
| –
| –
| –
| 2,545,326
|
TOTAL
|
|
| $ 3,656,200
| $ 1,169,126
| $ 4,825,326
| $ Nil
| $ Nil
| $ Nil
| $ 4,825,326
|
|
|
|
|
|
|
|
|
|
|
Goodwill
| Acquired – business combination
| NA
| 2,468,722
|
| 2,468,722
| -
| -
| -
| 2,468,722
|
|