v3.26.1
PROPERTY, PLANT, AND EQUIPMENT
 6 Months Ended
Jun. 30, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT, AND EQUIPMENT [Text Block]

4. PROPERTY, PLANT, AND EQUIPMENT

Property, plant, and equipment consist of the following:

    June 30, 2026     December 31, 2025  
Vehicle $ 111,643   $ 51,149  
Aircraft improvements   79,529     79,529  
Engines   2,200,000     2,200,000  
Display aircraft   150,763     150,763  
    2,541,935     2,481,441  
             
Accumulated depreciation   (225,870 )   (84,464 )
Net book value $ 2,316,065   $ 2,396,977  

The Company owns six F-104 aircrafts that were acquired through a common control transaction in 2022, which had zero carrying value at the time of acquisition from the transferring entity, and was carried at $0 upon recognition under ASC 805-50-30-5. The Company owns a seventh F-104 aircraft that was acquired in 2022 at no consideration. Accordingly, the Company reports zero carrying value on the F-104 aircrafts. The Company has full ownership and control over the aircrafts through Starfighters International, Inc., a Florida subsidiary of the Company ("SFII"). The ownership rights and control over the aircrafts are not impacted by the recent resignation of the former Chief Executive Officer of the Company (Note 11).

    Three months ended June 30,     Six months ended June 30,  
    2026     2025     2026     2025  
                         
Depreciation expense $ 99,364   $ 5,081   $ 187,952   $ 10,161