According to Brain Balance's 2025 Franchise Disclosure Document, the accumulated amortization for website and software development assets as of December 31, 2022, was $373,996. This figure reflects the total amount of amortization expense recognized against the cost of these assets up to that point in time. Amortization is the systematic allocation of the cost of an intangible asset over its useful life. For Brain Balance, this includes the amortization of costs associated with developing and maintaining their website and software.

This information is relevant for prospective franchisees because it provides insight into how Brain Balance accounts for its intangible assets. The accumulated amortization indicates the extent to which these assets have been used and depreciated over time. Understanding the company's accounting practices can help franchisees better assess the financial health and stability of the franchisor.

Furthermore, the FDD also states that the gross carrying amount for website and software development assets in 2022 was $418,681. The difference between the gross carrying amount and the accumulated amortization represents the net book value of these assets on Brain Balance's balance sheet. This net book value reflects the remaining economic value of the website and software development assets as of that date.

Reviewing these figures in conjunction with the corresponding data for 2023 and 2024 allows potential franchisees to identify trends in Brain Balance's investment in and amortization of these key intangible assets. This can inform their assessment of the franchisor's commitment to technology and its potential impact on the franchisee's business operations.