v3.26.1
INTANGIBLE ASSETS
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
INTANGIBLE ASSETS    
INTANGIBLE ASSETS

NOTE 7. INTANGIBLE ASSETS

 

Intangible assets are comprised of SOBRsafe Intellectual Technology and consist of the following:

 

 

 

March 31,

2026

 

 

December 31,

2025

 

Gross carrying amount

 

$3,398,298

 

 

$3,854,675

 

Accumulated amortization

 

 

(2,222,710 )

 

 

(2,152,174 )

Asset impairment loss

 

 

-

 

 

 

(456,377 )

Net intangible asset

 

$1,175,588

 

 

$1,246,124

 

Amortization period (in years)

 

 

10

 

 

 

10

 

 

Amortization expense was $70,536 and $96,366 for the three-month periods ended March 31, 2026, and 2025, respectively.

 

Estimated future amortization expense for device technology intangible assets is as follows:

 

2026

 

$211,608

 

2027

 

 

282,144

 

2028

 

 

282,144

 

2029

 

 

282,144

 

2030

 

 

117,548

 

Thereafter

 

 

-

 

Total future amortization expense

 

$1,175,588

 

NOTE 7. INTANGIBLE ASSETS

 

Intangible assets are comprised of SOBRsafe Intellectual Technology and consist of the following:

 

 

 

December 31,

2025

 

 

December 31,

2024

 

Gross carrying amount

 

$3,854,675

 

 

$3,854,675

 

Accumulated amortization

 

 

(2,152,174)

 

 

(1,766,710)

Asset impairment loss

 

 

(456,377)

 

 

-

 

Net intangible asset

 

$1,246,124

 

 

$2,087,965

 

Amortization period (in years)

 

 

10

 

 

 

10

 

Amortization expense was $385,464 for the years ended December 31, 2025 and 2023, respectively.

 

Estimated future amortization expense for SOBRsafe Intellectual Technology intangible assets is as follows:

 

2026

 

$282,144

 

2027

 

 

282,144

 

2028

 

 

282,144

 

2029

 

 

282,144

 

2030

 

 

117,548

 

Thereafter

 

 

-

 

Total future amortization expense

 

$1,246,124