Company: DGLY
Filing Date: 2025-08-18
Form Type: 10-Q
Source: 0001641172-25-024667
Chunk: 30

Company: DIGITAL ALLY, INC.
Filing Date: 2025-08-18
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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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.

    16

Amortization for the three
months ended June 30, 2025 and 2024 was $409,550 and $346,889, respectively, and $774,743 and $735,167 for the six months ended June 30,
2025 and 2024, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December
31 and thereafter is as follows:

 SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

    Year ending December 31:  

    2025 (July 1, 2025 to December 31, 2025