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Intangible Assets | 9 Months Ended
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Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Intangible Assets | Note 7. Intangible Assets The definite-lived intangible assets, to be amortized between 1 and 20 years, balances, and activity for the nine months ended September 30, 2025 and year ended December 31, 2024 consisted of the following: Schedule of Intangible Assets
|  |  |  | September 30, 2025 |  |  | December 31, 2024 |
|  | Useful Life |  |  | Gross Carrying Amount |  |  |  | Accumulated Amortization |  |  |  | Net Carrying Amount |  |  |  | Gross Carrying Amount |  |  |  | Accumulated Amortization |  |  |  | Net Carrying Amount |
Developed technology assets |  | 20 years |  | $ | 22,260,000 |  |  | $ | 5,287,000 |  |  |  | 16,973,000 |  |  | $ | 22,260,000 |  |  | $ | 4,452,000 |  |  |  | 17,808,000 |
Acquired assets |  | 1 -17 years |  | $ | 325,000 |  |  | $ | 20,000 |  |  |  | 305,000 |  |  | $ | - |  |  | $ | - |  |  |  | - |
|  |  |  | $ | 22,585,000 |  |  | $ | 5,307,000 |  |  | $ | 17,278,000 |  |  | $ | 22,260,000 |  |  | $ | 4,452,000 |  |  | $ | 17,808,000 |
Impact Biomedical, Inc. and Subsidiaries Notes to Condensed Consolidated Financial Statements On February 25, 2025, the Company completed the acquisition of certain assets owned by DSS Pure Air, Inc. (“DSS PureAir”), a related party, for $1,150,000 to be paid by 545,024 shares of the Company’s common stock calculated on a 10-day VWAP. Assets acquired included approximately $325,000 of intellectual property of the Celios air purification system. Amortization expense for the nine months ended September 30, 2025 and 2024 was approximately $855,000 and $835,000, respectively. The following table represents future amortization of developed technologies for the years ending December 31: Schedule of Future Amortization of Developed Technologies
2025 |  | $ | 287,000 |
2026 |  | $ | 1,138,000 |
2027 |  | $ | 1,136,000 |
2028 |  | $ | 1,130,000 |
2029 |  | $ | 1,130,000 |
Thereafter |  | $ | 12,457,000 |

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