v3.26.1
Capitalized Software Costs, Net
3 Months Ended
Mar. 31, 2026
Research and Development [Abstract]  
Capitalized Software Costs, Net

5. Capitalized Software Costs, Net

 

The Company’s capitalized software costs, net consist of the following at March 31, 2026 and December 31, 2025:

Schedule of Capitalized Software Costs, Net    

      March 31,   December 31, 
Category  Useful Life  2026   2025 
Software costs  5 years  $3,680,515   $3,456,063 
Less: accumulated amortization      (1,277,306)   (1,093,750)
Capitalized software costs, net     $2,403,209   $2,362,313 

 

Amortization expense was $183,556 and $121,197 for three months ended March 31, 2026 and 2025, respectively. Total capitalized software development costs were $224,452 and $185,077 for the three months ended March 31, 2026 and 2025, respectively. These amounts are inclusive of $43,065 and $66,785 of stock-based compensation capitalized for the three months ended March 31, 2026 and 2025, respectively.