According to Brain Balance's 2025 Franchise Disclosure Document, the gross carrying amount for website and development assets in 2024 was $610,283. This figure represents the total cost of these assets before accounting for accumulated amortization, which was $443,420 for the same period.

For a prospective franchisee, understanding the gross carrying amount and accumulated amortization of assets like websites and software is crucial for assessing the financial health and investment in technology by Brain Balance. The difference between these two figures reflects the net book value of these assets, which impacts the overall valuation of the company. A higher gross carrying amount suggests a more significant investment in these assets, while a larger accumulated amortization indicates that these assets are depreciating over time.

It's also worth noting the changes in these values over the years. In 2023, the gross carrying amount was $564,860 with accumulated amortization of $400,601, and in 2022, the gross carrying amount was $418,681 with accumulated amortization of $373,996. These figures can provide insight into Brain Balance's ongoing investment in its online presence and software capabilities. A prospective franchisee should inquire about the specific components included in these assets and the company's strategy for maintaining and updating them.