INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

NOTE 3 – INTANGIBLE ASSETS

The Company’s intangible assets comprise of intellectual property revolving around their field tests, sensor integrations, and board designs. Intangible assets, net of amortization, amounted to $124,903 and $149,449 as of June 30, 2025 and December 31, 2024, respectively.

Schedule of intangible assets
	June 30, 2025 (Unaudited)			December 31, 2024
Intangible Assets	$	495,000		$	495,000
Accumulated amortization		(370,097	)		(345,551	)
Intangible Assets, net	$	124,903		$	149,449

The Company determined that none of its intangible assets were impaired as of June 30, 2025 and December 31, 2024, respectively. Amortizable intangible assets are amortized using the straight-line method over their estimated useful lives of ten years. The amortization expense of finite-lived intangibles was $12,341 and $12,341 for the three months ended June 30, 2025 and 2024, and $24,546 and $24,682 for the six months ended June 30, 2025 and 2024, respectively.

The following table summarizes the Company’s estimated future amortization expense of intangible assets with finite lives as of June 30, 2025:


	Amortization Expense
2025 (Remainder of the year)	$	24,953
2026		49,500
2027		49,500
Thereafter		950
Total	$	124,903

IIOT-OXYS, Inc. 10-Q