Company: RAIN
Filing Date: 2025-08-14
Form Type: 424B3
Source: 0001213900-25-076764
Chunk: 14

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-08-14
Form: 424B3
Chunk 14
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30, 2025 and December 31,
2024 was comprised of the following:

|                                                       |     |   |  June 30, 
      2025 |     |   | December 31, 
         2024 |
|:------------------------------------------------------|:----|:--|----------:|:----|:--|-------------:|
| Equipment:                                            |     |   |           |     |   |              |
| Rainfall ionization equipment and systems, in-process |     | $ |   612,708 |     | $ |            - |
| Rainfall ionization equipment and systems, completed  |     |   |   414,034 |     |   |      414,034 |
| Total                                                 |     | $ | 1,026,742 |     | $ |      414,034 |

Intangible Assets

Recognized intangible assets have finite lives
and include acquired licenses for market-ready technology and designs of weather modification and rainfall ionization equipment. Intangible
assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at
cost less any accumulated amortization and accumulated impairment losses.

Intangible assets with finite lives are amortized
using the straight-line method over the estimated useful economic life. The amortization period and the amortization method for an intangible
asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the
expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortization period or
method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets with finite
lives is recognized in the statements of operations and in the expense category that is consistent with the function of the intangible
assets.

Intangible assets with finite lives are tested
for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. These conditions may include
a change in the extent or manner in which the asset is being used or a change in future operations. The Company assesses the recoverability
of the carrying amount by preparing estimates of future revenue, margins, and cash flows. If the sum of expected future cash flows (undiscounted
and without interest charges) is less than the carrying amount, an impairment loss is recognized. The impairment loss recognized is the
amount by which the carrying amount exceeds the fair value of the asset.