v3.26.1
INTANGIBLE ASSETS
12 Months Ended
May 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS

NOTE 5 – INTANGIBLE ASSETS

 

The Company capitalized internal-use software development costs related to the development of its technology platform in accordance with ASC 350-40, Internal-Use Software.

 

The platform was placed into service on July 1, 2025 and is being amortized on a straight-line basis over an estimated useful life of three years.

 

As of May 31, 2026, intangible assets consisted of the following:

Schedule of intangible assets    
Description  Amount 
Capitalized software platform costs  $40,000 
Accumulated amortization   (12,222)
Net carrying value  $27,778 

 

Amortization expense is included in general and administrative expenses in the accompanying statement of operations.