Company: DGLY
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021680
Chunk: 20

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 20
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 consists of the following:

 SCHEDULE
OF DEFERRED REVENUES

    September 30, 2025 

    December 31, 2024  
    Additions/ Reclass  
    Recognized Revenue  
    September 30, 2025 
  
    Deferred revenue, current 
    $4,215,401  
    $1,416,761  
    $1,909,289  
    $3,722,873 
  
    Deferred revenue, non-current 
     6,317,472  
     1,169,749  
     2,280,032  
     5,207,189 

    $10,532,873  
    $2,586,510  
    $4,189,321  
    $8,930,061 

    December 31, 2024 

    December 31, 2023  
    Additions/ Reclass  
    Recognized Revenue  
    December 31, 2024 
  
    Deferred revenue, current 
    $2,937,168  
    $2,799,956  
    $1,521,723  
    $4,215,401 
  
    Deferred revenue, non-current 
     7,340,459  
     1,814,351  
     2,837,338  
     6,317,472 

    $10,277,627  
    $4,614,307  
    $4,359,061  
    $10,532,873 

Sales
returns and allowances aggregated $516,208 for the nine months ended September 30, 2025. Obligations for estimated sales returns and
allowances are recognized at the time of sales on an accrual basis. The accrual is determined based upon historical return rates adjusted
for known changes in key variables affecting these return rates.

Use
of Estimates:

The
preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United
States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the condensed consolidated balance sheets and the reported amount of revenues
and expenses during the reporting period. Actual results could differ from those estimates. Management utilizes various other estimates,
including but not limited