Intangible Assets

9 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Note 4. Intangible Assets

Intangible asset consisted of the following as of:

Schedule of Intangible Assets

	September 30, 2025			December 31, 2024
Patents	$	160,000		$	160,000
Capitalized media content		451,244			451,244
Capitalized software		2,265,489			-
Acquired lease intangible assets		-			-

Total intangible assets		2,876,733			611,244
Less accumulated amortization		(248,050	)		(52,593	)

Intangible assets, net	$	2,628,683		$	558,651

VIRTRA, INC.

NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Amortization expenses were $196,196 and $6,667 for the nine months ended September 30, 2025, and 2024, respectively.

In the second quarter of 2025, the Company reclassified capitalized software development costs associated with V-XR from work in progress to an intangible asset upon the sale and delivery of the initial unit. The asset is being amortized over five years, reflecting its estimated useful life as determined through comprehensive evaluation.

VirTra, Inc 10-Q