XML 156 R38.htm IDEA: XBRL DOCUMENT
v3.26.1

Intangible Assets and Goodwill (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2026 | Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |  |
Schedule of intangible assets |
Schedule of intangible assets |  |  |  |  |  |  |  |
|  | March 31, 2026 |  |  | December 31, 2025 |
Intangible assets, gross |  | $ | 16,498,587 |  |  | $ | 16,498,587 |
Accumulated amortization |  |  | (9,182,297 | ) |  |  | (8,975,815 | )
Intangible assets, net |  | $ | 7,316,290 |  |  | $ | 7,522,772 |
Customer relationship intangible assets consisted of the following:
Customer relationships, gross |  | $ | 48,093,160 |  |  | $ | 48,093,160 |
Accumulated amortization |  |  | (11,097,708 | ) |  |  | (9,909,103 | )
Customer relationships, net |  | $ | 36,995,452 |  |  | $ | 38,184,057 |
Schedule of intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, 2025 |  |  | December 31, 2024 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Book Value |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Book Value |
Extraction Technology Patents |  |  | 16,385,157 |  |  |  | (8,943,565 | ) |  |  | 7,441,592 |  |  |  | 16,385,157 |  |  |  | (8,124,307 | ) |  |  | 8,260,850 |
Extraction Technology Patents |  |  | 113,430 |  |  |  | (32,250 | ) |  |  | 81,180 |  |  |  | 113,430 |  |  |  | (25,577 | ) |  |  | 87,853 |
Total Intangible Assets |  | $ | 16,498,587 |  |  | $ | (8,975,815 | ) |  | $ | 7,522,772 |  |  | $ | 16,498,587 |  |  | $ | (8,149,884 | ) |  | $ | 8,348,703 |
Schedule of customer relationships |  |
Schedule of customer relationships |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, 2025 |  |  | December 31, 2024 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Book Value |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Book Value |
Oil Storage Agreement |  | $ | 7,387,054 |  |  | $ | (2,680,259 | ) |  | $ | 4,706,795 |  |  | $ | 7,387,054 |  |  | $ | (1,895,793 | ) |  | $ | 5,491,261 |
Crude Petroleum Supply Agreement |  |  | 9,401,706 |  |  |  | (3,411,234 | ) |  |  | 5,990,472 |  |  |  | 9,401,706 |  |  |  | (2,412,823 | ) |  |  | 6,988,883 |
Customer Relationships |  |  | 31,304,400 |  |  |  | (3,817,610 | ) |  |  | 27,486,790 |  |  |  | 31,304,400 |  |  |  | (763,522 | ) |  |  | 30,540,878 |
Total Customer Relationships |  | $ | 48,093,160 |  |  | $ | (9,909,103 | ) |  | $ | 38,184,057 |  |  | $ | 48,093,160 |  |  | $ | (5,072,138 | ) |  | $ | 43,021,022 |
Schedule of summarizes estimated amortization expense |  |
Schedule of summarizes estimated amortization expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Estimated |
Intangible Assets |  | 2026 |  |  | 2027 |  |  | 2028 |  |  | 2029 |  |  | 2030 |
Amortization Expense |  | $ | 5,580,353 |  |  | $ | 5,580,353 |  |  | $ | 5,580,353 |  |  | $ | 5,580,353 |  |  | $ | 5,580,353 |
Schedule of goodwill |  |
Schedule of goodwill |  |  |  |
|  | Goodwill |
January 1, 2024 |  | $ | 14,984,768 |
Business combination |  |  | 53,901,085 |
December 31, 2024 |  | $ | 68,885,853 |
Divestiture of wholly owned subsidiaries |  |  | (28,316,081 | )
Impairment |  |  | (40,569,772 | )
Balance at December 31, 2025 |  | $ | - |

X
- References No definition available. + Details
Name: | VIVK_ScheduleOfCustomerRelationshipsTableTextBlock
Namespace Prefix: | VIVK_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | VIVK_ScheduleOfSummarizesEstimatedAmortizationExpenseTableTextBlock
Namespace Prefix: | VIVK_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration