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NOTE 5 – PROPERTY AND EQUIPMENT | 9 Months Ended
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Sep. 30, 2025
Property, Plant and Equipment [Abstract] |
NOTE 5 – PROPERTY AND EQUIPMENT | NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment at September 30, 2025 and December 31, 2024 consisted of the following:
|  | September 30, |  | December 31,
|  | 2025 |  | 2024
Telecommunication equipment |  | $ | 709,417 |  |  | $ | 709,417 |
Telecommunication software |  |  | 800,247 |  |  |  | 690,742 |
Vehicle |  |  | 86,643 |  |  |  | — |
Other equipment |  |  | 157,831 |  |  |  | 155,935 |
Total property and equipment |  |  | 1,754,138 |  |  |  | 1,556,094 |
Accumulated depreciation and amortization |  |  | (1,083,496 | ) |  |  | (994,292 | )
Total property and equipment |  | $ | 670,642 |  |  | $ | 561,802 |
Depreciation expense for the nine months ended September 30, 2025 and 2024 amounted to $89,204 and $104,061, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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