SOBR Safe, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2025

NOTE 7. INTANGIBLE ASSETS

Intangible assets are comprised of SOBRsafeIntellectual Technology and consist of the following:

	December 31, 2025			December 31, 2024
Gross carrying amount	$	3,854,675		$	3,854,675
Accumulated amortization		(2,152,174	)		(1,766,710	)
Asset impairment loss		(456,377	)		-
Net intangible asset	$	1,246,124		$	2,087,965
Amortization period (in years)		10			10

Amortization expense was $385,464 for the years ended December 31, 2025 and 2023, respectively.

Estimated future amortization expense for SOBRsafe Intellectual Technology intangible assets is as follows:

2026	$	282,144
2027		282,144
2028		282,144
2029		282,144
2030		117,548
Thereafter		-
Total future amortization expense	$	1,246,124