NOTE A - SUMMARY OF ACCOUNTING POLICIES AND NATURE OF OPERATIONS: Revenue Recognition (Policies)

12 Months Ended

Dec. 31, 2019

Policies

Revenue Recognition

Revenue Recognition  Revenue is recognized when control of the services sold by the Company is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those services Revenue that is received in advance of the services provided is deferred until the services are provided by the Company. Revenue related to set up charges is also deferred and amortized over the life of the contract. Revenues are presented net of taxes and fees billed to customers and remitted to governmental authorities.    The Company determines revenue recognition through the following steps:  Identification of the contract, or contracts, with a customer;   Identification of the performance obligations in the contract;   Determination of the transaction price;   Allocation of the transaction price to the performance obligations in the contract; and   Recognition of revenue when, or as, the Company satisfies a performance obligation.   The Company’s revenue is derived from fees earned from customers utilizing the Company’s services. The Company has four primary streams of revenue consisting of its automated voice and text group message delivery service, its colocation and web hosting service and its technical support service. Prior to February 1, 2018, the Company also had revenue from traditional telephone services (see Note I – Discontinued Operations), which was approximately 2% of total revenue for the year ended December 31, 2018. 

Revenue Description	For Year Ended December 31,2019	% of Total Revenue	For Year Ended December 31, 2018	% of Total Revenue
Automated voice and text group message delivery service	$1,553,391	64%	$1,259,656	61%
Colocation and web hosting service	507,973	21%	520,923	25%
Technical support service	333,805	14%	238,431	12%
Internet access service	25,755	1%	51,470	2%
Total revenue	$2,420,924	100%	$2,070,480	100%

Revenue from the Company’s automated voice and text group message delivery service and its access service is recognized pursuant to unwritten contracts created when the Company’s customers create an account on the Company’s website agreeing to be bound by the Company’s published Terms of Service when they purchase the Company’s service.