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Intangible and Other Long-Term Assets | 12 Months Ended
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Dec. 31, 2024
Intangible and Other Long-Term Assets [Abstract] |
Intangible and other long-term assets |
| 12. | Intangible and other long-term assets
The balances as of December 31, 2024 and 2023 are as follows:
|  | 2024 |  |  | Amortization
Assets |  | Original Value |  |  | Accumulated amortization |  |  | Net |  |  | period (years)
Republic trade mark |  | $ | 110,476 |  |  | $ |  |  |  | $ | 110,476 |  |  | *
Customers list |  |  | 67,442 |  |  |  | 67,442 |  |  |  |  |  |  | 20
Total from Republic (1) |  |  | 177,918 |  |  |  | 67,442 |  |  |  | 110,476 |  |  |
Customers list |  |  | 2,205,700 |  |  |  | 2,205,700 |  |  |  |  |  |  | 9
San 42 trademark (2) |  |  | 329,600 |  |  |  |  |  |  |  | 329,600 |  |  | *
Goodwill (2) |  |  | 1,814,160 |  |  |  |  |  |  |  | 1,814,160 |  |  | *
Total from Grupo San (3) |  |  | 4,349,460 |  |  |  | 2,205,700 |  |  |  | 2,143,760 |  |  |
|  |  | 4,527,378 |  |  |  | 2,273,142 |  |  |  | 2,254,236 |  |  |
Other assets |  |  | 8,369 |  |  |  |  |  |  |  | 8,369 |  |  |
|  | $ | 4,535,747 |  |  | $ | 2,273,142 |  |  | $ | 2,262,605 |  |  |
|  | 2023 |  |  | Amortization
Assets |  | Original Value |  |  | Accumulated Amortization |  |  | Net |  |  | period (years)
Republic trade mark |  | $ | 90,995 |  |  | $ |  |  |  | $ | 90,995 |  |  | *
Customers list |  |  | 55,549 |  |  |  | 55,549 |  |  |  |  |  |  | 20
Total from Republic (1) |  |  | 146,544 |  |  |  | 55,549 |  |  |  | 90,995 |  |  |
Customers list |  |  | 2,205,700 |  |  |  | 2,205,700 |  |  |  |  |  |  | 9
San 42 trademark (2) |  |  | 329,600 |  |  |  |  |  |  |  | 329,600 |  |  | *
Goodwill (2) |  |  | 1,814,160 |  |  |  |  |  |  |  | 1,814,160 |  |  | *
Total from Grupo San (3) |  |  | 4,349,460 |  |  |  | 2,205,700 |  |  |  | 2,143,760 |  |  |
|  |  | 4,496,004 |  |  |  | 2,261,249 |  |  |  | 2,234,755 |  |  |
Other assets |  |  | 63,326 |  |  |  | 0 |  |  |  | 63,326 |  |  |
|  | $ | 4,559,330 |  |  | $ | 2,261,249 |  |  | $ | 2,298,081 |  |  |
* | Intangible assets with undefined useful life.
(1) | Intangible assets from the Republic acquisition.
(2) | The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.
(3) | Intangible assets from the Grupo San acquisition.
The amortization of these assets recorded in net income for the years ended December 31, 2024 and 2023, amounted to $11,893 and $ 7,344, respectively. The other assets are not subject to amortization and they are primarily comprised of guarantee deposits. The reconciliation between the opening and closing balances of each year is presented below:
Assets |  | Original Value |  |  | Accumulated amortization |  |  | Net |
Balance as of December 31, 2022 |  | $ | 4,594,619 |  |  | $ | (2,269,364 | ) |  | $ | 2,325,255 |
Additions |  |  | 7,344 |  |  |  | (7,344 | ) |  |  |  |
Cancellations |  |  | (27,174 | ) |  |  |  |  |  |  | (27,174 | )
Adjustment effect of the year |  |  | (15,459 | ) |  |  | 15,459 |  |  |  |  |
Balance as of December 31, 2023 |  | $ | 4,559,330 |  |  | $ | (2,261,249 | ) |  | $ | 2,298,081 |
Additions |  |  | 11,893 |  |  |  | (11,893 | ) |  |  |  |
Cancellations |  |  | (35,476 | ) |  |  |  |  |  |  | (35,476 | )
Balance as of December 31, 2024 |  | $ | 4,535,747 |  |  | $ | (2,273,142 | ) |  | $ | (2,262,605 | )

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