Company: DGLY
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001641172-25-011765
Chunk: 121

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 8
Chunk 121
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     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 

    17

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.

Amortization for the three months
ended March 31, 2025 and 2024 was $365,193 and $388,278, 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 (April 1, 2025 to December 31, 2025) 
    $1,042,528 
  
    2026 
     903,328 
  
    2027 
     109,328 
  
    2028