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CAPITALIZED PATENT COSTS | 3 Months Ended
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Mar. 31, 2026
Capitalized Patent Costs |
CAPITALIZED PATENT COSTS | NOTE 9 – CAPITALIZED PATENT COSTS The Company has applied for a number of patents and a trademark relating to its proposed business plan. SCHEDULE OF PATENT APPLICATIONS
|  | Weighted Average Remaining Useful Life (in years) |  |  | Cost |  |  | Accumulated Amortization |  |  | Net Book Value |
March 31, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pending patent applications |  |  | N/A |  |  | $ | 807,650 |  |  | $ | - |  |  | $ | 807,650 |
Granted patents |  |  | 17.9 |  |  |  | 435,847 |  |  |  | (40,299 | ) |  |  | 395,548 |
Total patent costs |  |  |  |  |  | $ | 1,243,497 |  |  | $ | (40,299 | ) |  | $ | 1,203,198 |
December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pending patent applications |  |  | N/A |  |  | $ | 1,069,914 |  |  | $ | - |  |  | $ | 1,069,914 |
Granted patents |  |  | 18.1 |  |  |  | 363,227 |  |  |  | (34,846 | ) |  |  | 328,381 |
Total patent costs |  |  |  |  |  | $ | 1,433,141 |  |  | $ | (34,846 | ) |  | $ | 1,398,295 |
During the three months ending March 31, 2026 and 2025, the Company recognized amortization expense in its Renewables segment in respect of granted patents of $5,453 and $3,922, respectively. During the three months ending March 31, 2026 and 2025, the Company wrote off application costs incurred on abandoned patent applications in its Renewables segment of $283,927 and $nil, respectively. As of March 31, 2026, expected amortization expense for granted patents for the next five years thereafter are as follows: SCHEDULE OF EXPECTED AMORTIZATION EXPENSE
|  | As of March 31, 2026 |
2026 (remainder of the year) |  | $ | 16,344 |
2027 |  |  | 21,792 |
2028 |  |  | 21,792 |
2029 |  |  | 21,792 |
2030 |  |  | 21,792 |
Thereafter |  |  | 292,036 |
Total |  | $ | 395,548 |

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