RECEIVABLES AND OTHER CURRENT ASSETS	3 Months Ended
Mar. 31, 2026
RECEIVABLES AND OTHER CURRENT ASSETS
RECEIVABLES AND OTHER CURRENT ASSETS	4. RECEIVABLES AND OTHER CURRENT ASSETS Receivables As of March 31, 2026, the Company has no receivables. As of December 31, 2025, receivables primarily consisted of $59,167 related to funds due from the Employee Retention Credit. Cloud Computing Arrangements The Company’s CCAs primarily relate to its enterprise resource planning system and has an estimated useful life of seven years. As of March 31, 2026 and December 31, 2025, capitalized implementation costs totaled approximately $1.5 million and $1.1 million, with $32,383 and $20,800 of accumulated amortization recognized, respectively. Amortization expense totaled $11,583 for the three months ended March 31, 2026 and there was no amortization expense for the three months ended March 31, 2025.

RECEIVABLES AND OTHER CURRENT ASSETS

3 Months Ended

Mar. 31, 2026

RECEIVABLES AND OTHER CURRENT ASSETS

4. RECEIVABLES AND OTHER CURRENT ASSETS

Receivables

As of March 31, 2026, the Company has no receivables. As of December 31, 2025, receivables primarily consisted of $59,167 related to funds due from the Employee Retention Credit.

Cloud Computing Arrangements

The Company’s CCAs primarily relate to its enterprise resource planning system and has an estimated useful life of seven years. As of March 31, 2026 and December 31, 2025, capitalized implementation costs totaled approximately $1.5 million and $1.1 million, with $32,383 and $20,800 of accumulated amortization recognized, respectively. Amortization expense totaled $11,583 for the three months ended March 31, 2026 and there was no amortization expense for the three months ended March 31, 2025.