v3.26.1
INTANGIBLE ASSETS
6 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS

NOTE 9. INTANGIBLE ASSETS

 

The Company’s intangible assets are as follows:

           
   June 30,
2026
(Unaudited)
  December 31,
2025
Patents and licenses  $2,857,162   $2,766,447 
Other   5,017    5,017 
    2,862,179    2,771,464 
Less:  accumulated amortization   (1,639,966)   (1,519,933)
Intangible assets, net  $1,222,213   $1,251,531 

 

Patents and licenses costs are accounted for as intangible assets and amortized over the life of the patent or license agreement and charged to research and development.

 

Amortization expense related to purchased intangible assets was $60,422 and $53,449 for the three months ended June 30, 2026 and 2025, respectively. Amortization expense related to purchased intangible assets was $120,034 and $108,211 for the six months ended June 30, 2026 and 2025, respectively.

  

Patents and trademarks are reviewed for impairment at least annually, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. No impairment was recognized for the six months ended June 30, 2026 and 2025.

 

Future amortization of intangible assets is as follows:

      
2026 (remainder of 2026)  $121,740 
2027   243,480 
2028   243,480 
2029   243,480 
2030   243,480 
Thereafter   126,553 
Total  $1,222,213