v3.26.1
Intangible Assets
3 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Intangible Assets

Note 5 - Intangible Assets

 

Intangible assets consist of costs incurred to establish the patent rights related to the quick latch and soft vinyl quad-fold tonneau cover technologies, Worksport trademarks, licenses, and software costs. The Company’s utility patents and design registrations were issued between 2014 and 2025. The patents and software are amortized on a straight-line basis over their useful life. The Company’s trademark, licenses, and other indefinite life intangible assets are reassessed every year for impairment. The Company determined that impairment is not necessary for the prior year ended December 31, 2025 and for the three months ended March 31, 2026.

 

The components of intangible assets are as follows:

 

   March 31,
2026
  

December 31,

2025

 
Software  $1,150,000   $1,150,000 
License   218,329    218,329 
Patent   62,706    62,706 
Trademark   5,150    5,150 
Other   201,509    243,769 
Intangible assets, gross carrying amount   1,637,694    1,679,954 
Less accumulated amortization   (879,882)   (783,423)
Intangible assets, net  $757,812   $896,531 

 

Amortization expense for the three months ended March 31, 2026 and 2025 was $96,459 for both periods, respectively.

 

Estimated amortization of the patent and software over the next five calendar years and beyond March 31, 2026 is as follows:

 

      
2026  $289,000 
2027  $3,000 
2028  $3,000 
2029  $3,000 
2030  $3,000 
Thereafter  $32,000