PROPERTY AND EQIPMENT	12 Months Ended
Dec. 31, 2025
PROPERTY AND EQIPMENT
PROPERTY AND EQIPMENT	Note 6 – PROPERTY AND EQUIPMENT As of December 31, 2025, property and equipment, net totaled $7,643,034. Property and equipment primarily consist of residential real estate assets acquired in connection with the reverse merger with DC Rental Portfolio Corp. on September 29, 2025. In accordance with ASC 805, the acquired assets were recorded at their estimated fair value as of the acquisition date and are subsequently carried at cost less accumulated depreciation. The Company evaluates property and equipment for impairment in accordance with ASC 360, Property, Plant and Equipment, whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. No impairment losses were recognized for the year ended December 31, 2025. Construction in Progress Construction in progress of $577,510 represents costs incurred for property improvements and development activities that are not yet placed in service and, accordingly, are not depreciated until the related assets are ready for their intended use.

PROPERTY AND EQIPMENT

12 Months Ended

Dec. 31, 2025

Note 6 – PROPERTY AND EQUIPMENT

As of December 31, 2025, property and equipment, net totaled $7,643,034.

Property and equipment primarily consist of residential real estate assets acquired in connection with the reverse merger with DC Rental Portfolio Corp. on September 29, 2025. In accordance with ASC 805, the acquired assets were recorded at their estimated fair value as of the acquisition date and are subsequently carried at cost less accumulated depreciation.

The Company evaluates property and equipment for impairment in accordance with ASC 360, Property, Plant and Equipment, whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. No impairment losses were recognized for the year ended December 31, 2025.

Construction in Progress

Construction in progress of $577,510 represents costs incurred for property improvements and development activities that are not yet placed in service and, accordingly, are not depreciated until the related assets are ready for their intended use.

Global Asset Management Group, Inc. 10-K