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RECEIVABLES AND OTHER CURRENT ASSETS | 3 Months Ended
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Mar. 31, 2026
RECEIVABLES AND OTHER CURRENT ASSETS |
RECEIVABLES AND OTHER CURRENT ASSETS | 4. RECEIVABLES AND OTHER CURRENT ASSETS Receivables As of March 31, 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 March 31, 2026 and December 31, 2025, capitalized implementation costs totaled approximately $1.5 million and $1.1 million, with $32,383 and $20,800 of accumulated amortization recognized, respectively. Amortization expense totaled $11,583 for the three months ended March 31, 2026 and there was no amortization expense for the three months ended March 31, 2025.

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- Definition The entire disclosure for current receivables and other current assets. + References No definition available. + Details
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