v3.26.1
INTANGIBLE ASSETS AND GOODWILL (Tables)
3 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
SCHEDULE OF INTANGIBLE ASSETS SUBJECT TO AMORTIZATION

As of March 31, 2026, intangible assets subject to amortization consisted of the following:

 

   March 31, 2026
  

Amortization

period (years)

  Gross Amount  

Accumulated

Amortization

  

Net finite

intangible

assets

 
Customer relationships  5  $388,000   $(388,000)  $- 
Contractual employment agreements  3   310,000    (310,000)   - 
Acquired capitalized internal-use software development costs  3   1,114,258    (331,589)   812,669 
      $1,842,258    (1,029,589)   812,669 
 

As of December 31, 2025, intangible assets subject to amortization consisted of the following:

 

   December 31, 2025
  

Amortization

period (years)

  Gross Amount  

Accumulated

Amortization

  

Net finite

intangible

assets

 
Customer relationships  5   388,000    (388,000)   - 
Contractual employment agreements  3   310,000    (310,000)   - 
Acquired capitalized internal-use software development costs  3   1,110,758    (276,297)   834,461 
      $1,808,758   $(974,297)  $834,461 

 

SCHEDULE OF AMORTIZATION OF INTANGIBLE ASSETS

Amortization of intangible assets with finite lives attributable to future periods is as follows:

 

Year ending March 31:  Amount 
Remainder of 2026  $175,421 
2027   228,852 
2028   228,852 
2029   156,439 
2030 and thereafter   23,105 
Total  $812,669