v3.26.1
2. Intangibles and Goodwill
6 Months Ended
Jun. 30, 2026
Notes  
2. Intangibles and Goodwill

2. Intangibles and Goodwill 

 

The Company considers all intangibles to be definite-lived assets with lives of 5 to 10 years. Intangibles consisted of the following at June 30, 2026 and December 31, 2025:  

 

 

 

June 30,

 

 

December 31,

 

 

 

2026

 

 

2025

 

CBDS.com website (Cannabis Sativa)

 

$

13,999

 

 

$

13,999

 

Intellectual Property Rights (PrestoCorp)

 

 

240,000

 

 

 

240,000

 

Patents and Trademarks (KPAL)

 

 

1,281,411

 

 

 

1,281,411

 

Total Intangibles

 

 

1,535,410

 

 

 

1,535,410

 

Less: Accumulated Amortization

 

 

(1,532,605

)

 

 

(1,532,139

)

Net Intangible Assets

 

$

2,805

 

 

$

3,271

 

 

Amortization expense for each of the three months ended June 30, 2026 and 2025 was $233. Amortization expense for each of the six months ended June 30, 2026 and 2025 was $466.

 

Amortization of intangibles through 2030 is:  

 

July 1, 2026 to June 30, 2027

 

$

 932

 

July 1, 2027 to June 30, 2028

 

 

 932

 

July 1, 2028 to June 30, 2029

 

 

 932

 

July 1, 2029 to June 30, 2030

 

 

 9

 

 

Goodwill in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,734,391 as of December 31, 2025 and 2024. The balance of goodwill at June 30, 2026 and December 31, 2025 was $1,275,811.