Content and software development assets

9 Months Ended

Sep. 30, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Content and software development assets

7. Content and software development assets:

Since the year ended December 31, 2014, the Company has been developing software technology and content for our business. This software technology and content includes the continued development of the KIDOZ Safe Ad Network, the KIDOZ Kid-Mode Operating System, and the KIDOZ publisher SDK.

Kidoz Inc. and subsidiaries

(Expressed in United States Dollars)

Notes to Unaudited Condensed Interim Consolidated Financial Statements

Three Months ended September 30, 2023 and 2022

(Unaudited)

7. Content and software development assets: (Continued)

During the period ended September 30, 2023, the Company has expensed the development costs of all its technology as incurred and has expensed the following software development costs.

	Nine Months ended September 30, 2023		Nine Months ended September 30, 2022		Three Months ended September 30, 2023		Three Months ended September 30, 2022
Opening total software development costs	$	13,056,478	$	10,559,601	$	14,556,209	$	11,720,294
Software development during the period		2,219,806		1,773,889		720,076		613,196
Closing total Software development costs	$	15,276,284	$	12,333,490	$	15,276,284	$	12,333,490