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CLOUD COMPUTING SERVICE CONTRACT | 9 Months Ended
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Sep. 30, 2025
CLOUD COMPUTING SERVICE CONTRACT |
CLOUD COMPUTING SERVICE CONTRACT | NOTE 8. CLOUD COMPUTING SERVICE CONTRACT In May 2020, we entered into a cloud computing service contract with a vendor which provided for annual payments in the amount of $30,409 and expired in May 2025. The annual contract payments were capitalized as a prepaid expense and amortized over a twelve-month period. We incurred implementation costs of $66,857 in connection with the cloud computing service contract which were capitalized in prepaid expenses and other assets as of December 31, 2024. In accordance with ASU No. 2018-15, such implementation costs were amortized over the remaining contract terms beginning January 1, 2021, which was when the cloud-based service contract was placed in service. Amortization expense for the three and nine months ended September 30, 2025, were $0 and $7,436, respectively. Amortization expense for the three and nine months ended September 30, 2024, were $3,766 and $11,297, respectively.

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