RECEIVABLES AND OTHER CURRENT ASSETS	6 Months Ended
Jun. 30, 2026
RECEIVABLES AND OTHER CURRENT ASSETS
RECEIVABLES AND OTHER CURRENT ASSETS	4. RECEIVABLES AND OTHER CURRENT ASSETS Receivables As of June 30, 2026, the Company has no receivables. As of December 31, 2025, receivables primarily consisted of $59,167 related to funds due from the Employee Retention Credit. Cloud Computing Arrangements The Company’s CCAs primarily relate to its enterprise resource planning system and has an estimated useful life of seven years. As of June 30, 2026 and December 31, 2025, capitalized implementation costs totaled approximately $1.6 million and $1.1 million, with $96,852 and $20,800 of accumulated amortization recognized, respectively. Amortization expense totaled $64,469 and $76,052 for the three and six months ended June 30, 2026, respectively, and there was no amortization expense for the three and six months ended June 30, 2025.

RECEIVABLES AND OTHER CURRENT ASSETS

6 Months Ended

Jun. 30, 2026

RECEIVABLES AND OTHER CURRENT ASSETS

4. RECEIVABLES AND OTHER CURRENT ASSETS

Receivables

As of June 30, 2026, the Company has no receivables. As of December 31, 2025, receivables primarily consisted of $59,167 related to funds due from the Employee Retention Credit.

Cloud Computing Arrangements

The Company’s CCAs primarily relate to its enterprise resource planning system and has an estimated useful life of seven years. As of June 30, 2026 and December 31, 2025, capitalized implementation costs totaled approximately $1.6 million and $1.1 million, with $96,852 and $20,800 of accumulated amortization recognized, respectively. Amortization expense totaled $64,469 and $76,052 for the three and six months ended June 30, 2026, respectively, and there was no amortization expense for the three and six months ended June 30, 2025.