2. Intangibles and Goodwill

3 Months Ended

Mar. 31, 2025

2. Intangibles and Goodwill

The Company considers all intangibles to be definite-lived assets with lives of 5 to 10 years. Intangibles consisted of the following at March 31, 2025 and December 31, 2024:

	March 31,			December 31,
	2025			2024
CBDS.com website (Cannabis Sativa)	$	13,999		$	13,999
Intellectual Property Rights (PrestoCorp)		240,000			240,000
Patents and Trademarks (KPAL)		1,281,411			1,281,411
Total Intangibles		1,535,410			1,535,410
Less: Accumulated Amortization		(1,531,440	)		(1,531,207	)
Net Intangible Assets	$	3,970		$	4,203

Amortization expense for the three months ended March 31, 2025 and 2024 was $233 and $2,357, respectively.

Amortization of intangibles through 2029 is:

April 1, 2025 to March 31, 2026	$	932
April 1, 2026 to March 31, 2027		932
April 1, 2027 to March 31, 2028		932
April 1, 2028 to March 31, 2029		932
April 1, 2029 to March 31, 2030		242

Goodwill in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,734,391 as of March 31, 2025 and December 31, 2024. The balance of goodwill at March 31, 2025 and December 31, 2024 was $1,275,811.

Dogecoin Cash, Inc. 10-Q/A