Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 216

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 216
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 the assets under full-month convention. The Company plans to continually adapt to incorporate new technologies
and to expand into markets that may be created by new technologies for rainfall generation. As a result, the Company anticipates that
the licensed patents and designs will have a ten-year useful life before the Company transitions and adopt new technologies.

Intangible assets as of December 31, 2024 and 2023 was composed
of the following:

|                                                                   |     | Weighted 
 Average  | Useful Life 
     (Years) |     | Carrying Value | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:------------------------------------------------------------------|:----|:---------|------------:|:----|:---------------|-------------:|:--|:----|:--|-------------:|:--|
| Intangible assets:                                                |     |          |             |     |                |              |   |     |   |              |   |
| Licensed technology for weather modification                      |     |          |          10 |     | $              |       33,000 |   |     | $ |       33,000 |   |
| Purchased intellectual property for rainfall ionization equipment |     |          |          10 |     | $              |       83,750 |   |     |   |       83,750 |   |
| Less:                                                             |     |          |             |     |                |              |   |     |   |              |   |
| Accumulated amortization                                          |     |          |             |     |                |      (24,323 | ) |     |   |      (12,648 | ) |
| Total intangible assets, net                                      |     |          |             |     | $              |       92,427 |   |     | $ |      104,102 |   |

The Company incurred approximately $12,000 and $13,000 in amortization
expenses for the years ended December 31, 2024 and 2023, respectively, and included that in the accompanying consolidated statement
of operations. The intangible assets were tested for impairment whenever events or changes in circumstances indicate the carrying amount
may not be recoverable. These conditions may include a change in the extent or manner in which the asset is being used or a change in
future operations. For the years ended December 31, 2024 and 2023,