NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)

9 Months Ended

Sep. 30, 2025

Policies

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosures. Actual results could differ materially from those estimates. Areas requiring significant estimates and assumptions by the Company include, but are not limited to:

·discount rate considered for right of use (“ROU”) and lease liability 

·allowances for income taxes and related valuation allowances and tax uncertainties,  

·recoverability of long-lived assets and their related estimated lives (including internally developed software),  

·accrual of estimated liabilities, 

·evaluation of goodwill for impairment,  

·provision for doubtful debts, 

·evaluation of equity method investment and 

·business combinations and purchase price allocations