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Property and Equipment
9 Months Ended
Sep. 30, 2024
Property and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

 

On September 30, 2024 and December 31, 2023, property and equipment consisted of the following:

 

   Useful life  September 30,
2024
   December 31,
2023
 
Capitalized internal-use software development costs  3 years  $80,281   $56,971 
Less: accumulated amortization      (23,901)   (4,365)
      $56,380   $52,606 

 

During the nine months ended September 30, 2024 and 2023, internal-use software development costs of $23,310 and $24,625 have been capitalized into property and equipment and are being amortized over 36 months, respectively. For the three months ended September 30, 2024 and 2023, amortization of capitalized internal-use software development costs amounted to $6,690 and $684, respectively. For the nine months ended September 30, 2024 and 2023, amortization of capitalized internal-use software development costs amounted to $19,536 and $684, respectively.