SOFTWARE DEVELOPMENT COSTS |
12 Months Ended |
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Dec. 31, 2025 | |
| Research and Development [Abstract] | |
| SOFTWARE DEVELOPMENT COSTS | NOTE 10 – SOFTWARE DEVELOPMENT COSTS
The Company accounts for software development costs in accordance with applicable accounting guidance for internally developed software. Costs incurred in the preliminary project stage and post-implementation stages are expensed as incurred. Management evaluates software development expenditures to determine whether capitalization criteria have been met.
During the year ended December 31, 2025, the Company incurred costs related to the development and enhancement of its software platform and technology infrastructure. Management determined that the expenditures did not meet the criteria for capitalization, or alternatively elected to expense such costs as incurred due to the nature and stage of development activities. Accordingly, all software development costs incurred during the period were recorded as operating expenses in the accompanying statements of operations.
Had such costs been capitalized, the Company’s total assets and net loss may have differed from the amounts reported in the accompanying financial statements. Management believes that expensing these costs results in a conservative presentation of the Company’s financial position and results of operations.
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