Property and equipment consisted of the following:

 

   December 31, 2025   December 31, 2024   Estimated Useful Lives (Years)
            
Vehicles  $11,812,831   $10,427,658*  5
Equipment   304,191    304,191   5
Office furniture   129,475    129,475   5
Leasehold improvements   -    -   5
Office equipment   15,934    14,179   5
Property and equipment, gross   12,262,431    10,875,503    
Accumulated depreciation   (5,428,513)   (3,335,996)   
Total property and equipment - net  $6,833,918   $7,539,507    

 

 

Asset Purchase – Vehicles - Shell

 

*In 2024, the Company executed an asset purchase agreement with Shell Retail and Convenience Operations, d/b/a Shell TapUp and d/b/a Instafuel (“Shell”) to purchase 73 vehicles ($5,139,877) and above ground storage tanks ($80,000) as part of a growth and expansion plan for a total purchase price of $5,219,877. The Company began its Shell related operations in January 2025, and at that time placed these assets into service. These vehicles have a useful life of five years.

Historical Timeline

Fiscal YearFiled
2025Apr 16, 2026Showing above
2024Mar 27, 2025
2023Apr 1, 2024
2022Mar 20, 2023

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.