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Note 2 -basis of Presentation and Summary of Significant Accounting Policies: Non-controlling Interest (Policies)
9 Months Ended
Sep. 30, 2013
Policies  
Non-controlling Interest

Non-controlling interest

 

Non-controlling interests in our subsidiaries are recorded as a component of our equity, separate from the parent’s equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.