During 2023, Sandhill Enterprises Ltd., a private entity, incurred

$4.9

million in costs to develop a new software product called Dover.\ Of this amount,

$1.7

million was spent before the company determined that the product was technologically and financially feasible.\ Dover was completed by December 31, 2023, and will be marketed to third parties. Sandhill expects a useful life of 8 years for this\ product, with total revenues of

$12

million. During 2024 , Sandhill realized revenues of

$3

million from sales of Dover.

During 2023, Sandhill Enterprises Ltd., a private entity, incurred $4.9 million in costs to develop a new software product called Dover. Of this amount, $1.7 million was spent before the company determined that the product was technologically and financially feasible. Dover was completed by December 31, 2023, and will be marketed to third parties. Sandhill expects a useful life of 8 years for this product, with total revenues of $12 million. During 2024, Sandhill realized revenues of $3 million from sales of Dover