According to Brain Balance's 2025 Franchise Disclosure Document, the gross carrying amount for the website and development assets in 2022 was $418,681. This figure represents the initial cost of these assets before any accumulated amortization (the reduction of the asset's value over time) is taken into account.

For a prospective Brain Balance franchisee, understanding the gross carrying amount of assets like the website and software is important for assessing the company's overall financial health and investment in technology. It provides a baseline for evaluating the value and potential lifespan of these assets. The corresponding accumulated amortization, which was $373,996 in 2022, shows how much of the asset's value has already been expensed.

Reviewing these figures over several years, as presented in the table, can reveal trends in Brain Balance's investment in its online presence and software capabilities. A consistent increase in the gross carrying amount might indicate ongoing development and improvements, while changes in accumulated amortization can reflect the age and depreciation of existing assets. This information, combined with details about depreciation methods, helps franchisees understand how these assets contribute to the franchise system and how their value is managed over time.