v3.26.1
Intangible Assets, Net
 3 Months Ended
Mar. 31, 2026
Intangible Assets, Net [Abstract]  
INTANGIBLE ASSETS, NET

NOTE 6 — INTANGIBLE ASSETS, NET

 

Intangible assets, net consisted of the following as of March 31, 2026 and December 31, 2025:

 

  

March 31,

2026

   December 31,
2025		 
Internally developed software  $570,000   $570,000 
Trademarks   3,224    2,874 
Total   573,224    572,874 
Less: accumulated amortization   (36,621)   (8,121)
Intangible assets, net  $536,603   $564,753 

 

In December 2025, the Company placed into service internally developed software related to its AI-driven real estate platform, including the Linkhome website and the Linkhome AI mobile application. The Company capitalized $570,000 of total development costs associated with the platform and began amortization when the software was placed into service on December 5, 2025.

 

The internally developed software is amortized using the straight-line method over its estimated useful life of five years. Amortization expense related to the internally developed software was $28,500 for the three months ended March 31, 2026. No amortization expense was recognized during the three months ended March 31, 2025.

The following table presents the estimated future amortization expense related to finite-lived intangible assets as of March 31, 2026:

 

Year Ended December 31,  Amount 
Remaining 2026 (4/1/2026 – 12/31/2026)  $85,500 
2027   114,000 
2028   114,000 
2029   114,000 
2030   105,879 
Total  $533,379 

 

Trademarks are considered indefinite-lived intangible assets and are not amortized but are evaluated for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired.