SOFTWARE DEVELOPMENT COSTS |
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Jun. 30, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Research and Development [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SOFTWARE DEVELOPMENT COSTS | SOFTWARE DEVELOPMENT COSTS Software development costs consist of the following:
The Company capitalized internal-use software development costs of $288,823 and $211,183 for the three months ended June 30, 2026 and 2025, respectively, and $517,525 and $360,490 for the six months ended June 30, 2026 and 2025, respectively. Capitalized costs consist primarily of consulting fees and payroll and related benefit costs incurred in connection with software development activities, including the continued enhancement of the Company's technology platform, ZED. The Company introduced the platform during the first quarter of 2026 and is currently conducting limited production testing through select customer campaigns while continuing to develop additional functionality. We expect to reach broad production release during the second half of 2026. The Company amortizes capitalized software development costs on a straight-line basis over a five-year estimated useful life, beginning when the related software or features are available for their intended use. This estimated useful life is consistent with the period over which the Company’s legacy platforms have historically been in service, or the actual useful life if shorter. Amortization expense related to capitalized software development costs of $184,501 and $127,513 during the three months ended June 30, 2026 and 2025, respectively and $322,826 and $264,910 during the six months ended June 30, 2026 and 2025, respectively. As of June 30, 2026, future estimated amortization expense related to software development costs is set forth in the following schedule:
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