XML 25 R13.htm IDEA: XBRL DOCUMENT
v3.25.3

SOFTWARE DEVELOPMENT COSTS | 9 Months Ended
--- | ---
Sep. 30, 2025
Research and Development [Abstract] |
SOFTWARE DEVELOPMENT COSTS | SOFTWARE DEVELOPMENT COSTS Software development costs consist of the following:
| September 30, 2025 |  | December 31, 2024
Software development costs | $ | 3,481,538 |  |  | $ | 2,896,099 |
Less accumulated amortization | (1,189,041) |  |  | (809,439) |
Software development costs, net | $ | 2,292,497 |  |  | $ | 2,086,660 |
The Company capitalized software development costs of $239,521 and $253,749 during the three months ended September 30, 2025 and 2024, respectively, and $600,011 and $690,901 for the nine months ended September 30, 2025 and 2024 respectively. As of September 30, 2025, the Company has capitalized $3.5 million in direct materials, consulting, payroll, and benefit costs to its internal-use software development costs in the consolidated balance sheet. The Company amortizes its software development costs, commencing upon the initial release of the software or additional features, on a straight-line basis over the estimated useful life of five years, commencing upon the initial release of the software or additional features. This approach is consistent with the amount of time its legacy platforms were in service or their actual useful life, if shorter. The Company recorded amortization expenses associated with its capitalized software development cost of $129,264 and $133,290 during the three months ended September 30, 2025 and 2024, respectively, and $394,174 and $385,976 during the nine months ended September 30, 2025 and 2024, respectively. As of September 30, 2025, future estimated amortization expense related to software development costs is set forth in the following schedule:
| Software Development Amortization Expense
2025 | $ | 129,374 |
2026 | 688,752 |
2027 | 657,473 |
2028 | 391,233 |
2029 | 247,364 |
2030 | 178,301 |
Total | $ | 2,292,497 |

X
- References No definition available. + Details
Name: | us-gaap_ResearchAndDevelopmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 + Details
Name: | us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration