Company: BLNE
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023462
Chunk: 103

Company: Beeline Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 103
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 the restructured debt are less than the carrying amount of the original debt, a gain
is recognized in the period of the restructuring. The restructured debt is subsequently measured based on the revised terms.

COMPREHENSIVE
INCOME (LOSS)

Comprehensive
income (loss) includes all changes in equity during a period from non-owner sources and is presented in accordance with the provisions
of ASC 220, Comprehensive Income. The Company reports comprehensive income in the consolidated statements of operations and comprehensive
income (loss), which includes net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes foreign
currency translation adjustments, including gains and losses from the translation of the Company’s foreign subsidiary whose functional
currency is not the U.S. dollar.

OPERATING
SEGMENTS

Operating
segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation
by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation
and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses,
and expenses by functional classification, using this information to make decisions on a company-wide basis.

The
Company operates in three 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.

    15

Beeline
                                            Holdings, Inc.

Notes
to Consolidated Financial Statements

September
30, 2025

(Unaudited)

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,