Company: DGLY
Filing Date: 2025-02-06
Form Type: S-1/A
Source: 0001493152-25-005144
Chunk: 189

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-06
Form: S-1/A
Chunk 189
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 $            | 2,213,597 |     | $        | 17,872,970 |

| F-21 |

Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense.

Amortization expense for the years ended December 31, 2023 and 2022 was $ 1,507,134and $ 1,562,558, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December 31, 2023, and thereafter is as follows:

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

|                     |     | Year ending  
 December 31: |           |
|:--------------------|:----|:-------------|----------:|
| Year I              |     |              |           |
| 2024                |     | $            | 1,502,013 |
| Year II             |     | $            | 1,502,013 |
| 2025                |     |              | 1,409,517 |
| Year III            |     |              | 1,409,517 |
| 2026                |     |              |   904,979 |
| Year IV             |     |              |   904,979 |
| 2027                |     |              |   112,965 |
| Year V              |     |              |   112,965 |
| 2028 and thereafter |     |              |   611,810 |
| Year VI             |     |              |   611,810 |
| Total               |     | $            | 4,541,284 |

NOTE 9. OTHER ASSETS

Other assets were the following at December 31, 2023 and December 31, 2022:

SCHEDULE OF OTHER ASSETS

|                     |     |   | December 31, 
         2023 |     |   | December 31, 
         2022 |
|:--------------------|:----|:--|-------------:|:----|:--|-------------:|
| Lease receivable    |     | $ |    6,095,050 |     | $ |    4,700,923 |
| Sponsorship network |     |   |            — |     |   |      116,828