NOTE 8 LEASES

 

The Company’s corporate offices and other offices are located in Pittsburgh, Pennsylvania. The leases are effective through February 29, 2028.

 

Lease expense under operating lease arrangements, recorded within general and administrative expenses of continuing operations, was $784,674 and $784,873 for the years ended December 31, 2025, and 2024, respectively.

 

The following table summarizes other information related to the Company’s operating leases used in continuing operations:

 

    December 31, 2025    

December 31, 2024

 

Weighted average remaining lease term – operating leases in years

    2.16       3.16  

Weighted average discount rate – operating leases

    13

%

    13 %

 

The Company’s operating lease obligations as of December 31, 2025, which include expected lease extensions that are reasonably certain of renewal, were as follows:

 

2026

    803,724  

2027

    827,909  

2028

    139,022  

Total lease payments

    1,770,655  

Less: interest

    (212,417

)

Present value of lease liabilities

  $ 1,558,238  

  

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 31, 2025
2023Mar 28, 2024
2022Mar 21, 2023
2021Mar 31, 2022
2020Mar 15, 2021
2019Apr 1, 2020

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.