Company: BLNE
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004793
Chunk: 488

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1C
Chunk 488
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 reportable segments.
The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on
an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating
resources. Accordingly, the Company has determined that it has a three-reportable and operating segment structure. The CEO uses aggregate
net loss to allocate resources in the annual budgeting and forecasting process and also uses that measure as a basis for evaluating financial
performance regularly by comparing actual results with established budgets and forecasts. The measure of segment assets is reported on
the consolidated balance sheets as total assets.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In November 2024, the FASB issued ASU 2024-03, Income
Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires entities
to provide more detailed disaggregation of expenses in the income statement, focusing on the nature of the expenses rather than their
function. The new disclosures will require entities to separately present expenses for significant line items, including but not limited
to, depreciation, amortization, and employee compensation. Entities will also be required to provide a qualitative description of the
amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, disclose the total amount of selling
expenses and, in annual reporting periods, provide a definition of what constitutes selling expenses. This pronouncement is effective
for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early
adoption permitted. The Company does not expect the adoption of this new guidance to have a material impact on the financial statements.

    F-17

Beeline Holdings, Inc.

Notes to Consolidated Financial Statements

December 31, 2024 and 2023

RECLASSIFICATION OF PRIOR YEAR PRESENTATION

Certain prior year amounts have been reclassified
for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. As a
result of the merger, the statement of operations has been restructured to represent the new consolidation of both businesses and is reflected
for 2023. The 2023 consolidated balance sheet and statement of operations have been reclassified to retrospectively present discontinued
operations.

4. MERGER

On October 7, 2024, Eastside closed on the Merger
with