CAPITALIZED PATENT COSTS

6 Months Ended

Jun. 30, 2026

NOTE 10 – CAPITALIZED PATENT COSTS

The Company has applied for a number of patents relating to its proposed business plan.

SCHEDULE OF PATENT APPLICATIONS

	Weighted Average Remaining Useful Life (in years)		Cost		Accumulated Amortization			Net Book Value
June 30, 2026

Pending patent applications		N/A	$	705,466	$	-		$	705,466
Granted patents		18		435,846		(45,650	)		390,196
Total patent costs			$	1,141,312	$	(45,650	)	$	1,095,662

December 31, 2025

Pending patent applications		N/A	$	1,069,914	$	-		$	1,069,914
Granted patents		19		363,227		(34,846	)		328,381
Total patent costs			$	1,433,141	$	(34,846	)	$	1,398,295

Amortization expense related to granted patents was $5,352 and $nil for the three months ended June 30, 2026 and 2025, respectively. Amortization expense related to granted patents was $10,804 and $nil for the six months ended June 30, 2026 and 2025, respectively.

During the three months ending June 30, 2026 and 2025, the Company wrote off application costs incurred on abandoned patent applications of $190,367 and $nil, respectively. During the six months ending June 30, 2026 and 2025 the Company wrote off application costs $464,294 and $nil, respectively.

As of June 30, 2026, expected amortization expense for granted patents for the next five years and thereafter are as follows:

	As of June 30, 2026
2026 (remainder of the year)	$	12,801
2027		25,601
2028		25,601
2029		25,601
2030		25,601
Thereafter		274,991
Total	$	390,196