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CAPITALIZED SOFTWARE DEVELOPMENT COSTS | 9 Months Ended
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Sep. 30, 2025
Research and Development [Abstract] |
CAPITALIZED SOFTWARE DEVELOPMENT COSTS | 5. CAPITALIZED SOFTWARE DEVELOPMENT COSTS In 2020, the Company began developing MARKET.live, a livestream ecommerce platform, and has capitalized $7,231 and $7,131 of internal and external development costs as of September 30, 2025 and December 31, 2024, respectively. In October 2021, the Company entered into a 10-year license and services agreement with a third party (the “Primary Contractor”) to develop on a work-for-hire basis certain components of MARKET.live. The Primary Contractor’s fees for developing such components, including the license fee, is $5,750. The Primary Contractor was paid an additional $500 bonus in April 2022 for services rendered pursuant to the license and service agreement. For the three and nine months ended September 30, 2025 and 2024, the Company amortized $258 and $249, respectively and $765 and $748, respectively. Capitalized software development costs, net consisted of the following: SCHEDULE OF CAPITALIZED SOFTWARE DEVELOPMENT COSTS
|  | September 30, 2025 |  |  | December 31, 2024 |
Beginning balance |  | $ | 2,992 |  |  | $ | 3,990 |
Additions |  |  | 100 |  |  |  | - |
Amortization |  |  | (765 | ) |  |  | (998 | )
Ending balance |  | $ | 2,327 |  |  | $ | 2,992 |
The expected future amortization expense for capitalized software development costs as of September 30, 2025, is as follows: SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE
Year ending |  | Amortization |
2025 remaining |  | $ | 259 |
2026 |  |  | 1,030 |
2027 |  |  | 1,030 |
2028 |  |  | 8 |
2029 and thereafter |  |  | - |
Total amortization |  | $ | 2,327 |

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- Definition The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 + Details
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