v3.26.1
INTANGIBLE ASSETS
6 Months Ended
Jun. 30, 2026
INTANGIBLE ASSETS  
INTANGIBLE ASSETS

NOTE 8 – INTANGIBLE ASSETS

 

Intangible assets consisted of the following as of June 30, 2026 and December 31, 2025:

 

 

 

2026

 

 

2025

 

Customer contracts and relationships

 

$1,371,000

 

 

$1,371,000

 

Accumulated amortization

 

 

(485,563)

 

 

(142,813)

Intangible assets, net

 

$885,437

 

 

$1,228,187

 

 

Amortization expense totaled $171,375 and $342,750 for the three and six months ended June 30, 2026, respectively, and zero and zero for the three and six months ended June 30, 2025, respectively.

 

Effective October 15, 2025 and as further described in Note 3, Acquisitions and Dispositions, the Company acquired a business wherein an intangible asset of $1,371,000 was recorded which was attributed to customer contracts and relationships. This intangible is being amortized on a straight-line basis over the estimated remaining life of those contracts and relationships which is expected to average two years.