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 three months ended March 31, 2026 and 2025, the Company wrote down inventory of $111,921 and $0, respectively. During the three months ended March 31, 2026 and 2025, the Company recorded costs of goods sold of $495,715 and $325,798, respectively.