v3.26.1
Intangible Assets and Liabilities Other Than Goodwill
 3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets and Liabilities Other Than Goodwill Intangible Assets and Liabilities Other Than Goodwill
As of March 31, 2026 and December 31, 2025 we had the following amounts related to intangible assets and liabilities other than goodwill:
March 31, 2026December 31, 2025
Intangible assetsCostAccumulated AmortizationTotalCostAccumulated AmortizationTotal
Product certifications$777,465 $(737,754)$39,711 $777,465 $(732,469)$44,996 
Patents888,910 (705,183)183,727 888,910 (682,370)206,540 
Developed technology240,000 (208,000)32,000 240,000 (204,000)36,000 
Trademarks26,896 — 26,896 26,896 — 26,896 
In Process R&D263,936 (188,526)75,410 263,936 (179,100)84,836 
Favorable contract asset384,465 (384,465)— 384,465 (383,540)925 
Customer contracts2,225,123 (526,012)1,699,111 2,225,123 (478,813)1,746,310 
$4,806,795 $(2,749,940)$2,056,855 $4,806,795 $(2,660,292)$2,146,503 
Intangible liability
Unfavorable contract liability$2,341,478 $(2,148,943)$192,535 $2,341,478 $(2,136,143)$205,335 
The aggregate amortization expense related to non-contract related intangible assets was $41,525 and $43,711 for the three months ended March 31, 2026 and 2025, respectively. The net aggregate expense related to the amortization of the contract related intangible assets and liabilities for the three months ended March 31, 2026 and 2025 was $35,323 and $14,050, respectively.

Contract Related Intangibles
The favorable contract asset and unfavorable contract liability in the foregoing table represent the fair value of ADGE's customer contracts (both positive for favorable contracts and negative for unfavorable contracts) which were acquired by us on May 18, 2017. The customer contract asset includes the maintenance services contracts acquired by us on April 1, 2023 as part of the Aegis acquisition and pursuant to the February 2024 Amendment and the May 2024 Amendment. (See Note 7. "Aegis Contract and Related Asset Acquisitions.")
Amortization of intangibles including contract related amounts is calculated using the straight line method over the remaining useful life or contract term, which range from approximately one year to eleven years, and is charged against either administrative expenses or cost of sales in the accompanying condensed consolidated statement of operations. Aggregate future amortization over the next five years from March 31, 2026 is estimated to be as follows:
Non-contract Related IntangiblesContract Related IntangiblesTotal
Year 1$165,723 $146,897 $312,620 
Year 2129,915 154,563 284,478 
Year 318,768 158,007 176,775 
Year 45,650 158,007 163,657 
Year 55,649 170,624 176,273 
Thereafter5,143 718,478 723,621 
Total$330,848 $1,506,576 $1,837,424