Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 121

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 121
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 2024 and 2023:

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

|                                                     |     |            | Estimated Useful Life |   | December 31, 2024 |   |     |   | December 31, 2023 |   |
|:----------------------------------------------------|:----|:-----------|:----------------------|:--|------------------:|:--|:----|:--|------------------:|:--|
| Building                                            |     | 25 years   |                       | $ |                 — |   |     | $ |         4,537,037 |   |
| Land                                                |     | Infinite   |                       |   |                 — |   |     |   |           739,734 |   |
| Office furniture, fixtures, equipment, and aircraft |     | 3-20 years |                       |   |           783,791 |   |     |   |         2,065,092 |   |
| Warehouse and production equipment                  |     | 3-7 years  |                       |   |           237,141 |   |     |   |            29,055 |   |
| Demonstration and tradeshow equipment               |     | 3-7 years  |                       |   |            77,791 |   |     |   |            87,987 |   |
| Building improvements                               |     | 5-7 years  |                       |   |            12,185 |   |     |   |         1,328,654 |   |
| Total cost                                          |     |            |                       |   |         1,110,908 |   |     |   |         8,787,559 |   |
| Less: accumulated depreciation and amortization     |     |            |                       |   |          (745,051 | ) |     |   |        (1,503,857 | ) |
| Net property, plant and equipment                   |     |            |                       | $ |           365,857 |   |     | $ |         7,283,702 |   |

Depreciation and amortization of property, plant and equipment aggregated $544,602 and $711,103 for the years ended December 31, 2024 and 2023, respectively. The cost and accumulated depreciation related to assets sold or retired are removed from the accounts and any gain or loss is credited or charged to income.

During the year