Company: DGLY
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021680
Chunk: 157

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 8
Chunk 157
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13,037  
     —  
     104,302 
  
    Software 
     23,653  
     —  
     —  
     23,653 
  
    Website enhancements (entertainment segment) 
     35,900  
     9,833  
     —  
     26,067 
  
    Client agreements (revenue cycle management segments) 
     999,034  
     326,671  
     —  
     672,363 

     7,859,447  
     4,960,333  
     —  
     2,899,114 

    Indefinite life intangible assets: 

    Goodwill (Entertainment segment) 
     6,112,507  
     —  
     307,000  
     5,805,507 
  
    Goodwill (Revenue cycle management segment) 
     5,480,966  
     —  
     4,322,000  
     1,158,966 
  
    Trade name and trademarks (entertainment segment) 
     900,000  
     —  
     201,000  
     699,000 
  
    Patents and trademarks pending (video solutions segment) 
     91,738  
     —  
     —  
     91,738 

    Total 
    $20,444,658  
    $4,960,333  
    $4,830,000  
    $10,654,325 

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.

Other intangible assets consist of sponsorship agreement network, SEO
content, personal seat licenses, website enhancements and client agreements. These assets are recorded at cost and amortized on a straight-line
basis over their estimated useful lives.

SCHEDULE
OF INTANGIBLE ASSETS USEFUL LIFE

    Intangible Asset Useful Life 

    Patents and trademarks (video solutions segment) 
    $ 3 years 
  
    Sponsorship agreement network (entertainment segment) 
     5 years 
  
    SEO content (entertainment segment) 
     4 years