NOTE 5 - INVENTORY

Inventory consists of the following at:

Management evaluates the parts and each category of inventory for obsolescence and net resale value at each reporting period. The net resale value is based on the market price of items versus the cost of such items. During the years ended December 31, 2025 and 2024, the Company wrote down inventory of $0 and $296,130, respectively. During the years ended December 31, 2025 and 2024, the Company recorded costs of goods sold of $1,040,865 and $279,356, respectively.