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

12 Months Ended

Dec. 31, 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 in financial statements and accompanying notes. 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 applied in determining right-of-use assets and operating lease liabilities; 

•allowances for income taxes, related valuation allowances, and uncertain tax positions; 

•recoverability of long-lived assets and their related estimated lives, including internally developed software and acquired intangible assets; 

•accruals for estimated liabilities; 

•evaluation of goodwill for impairment; 

•allowance for credit losses on accounts receivable and contract assets; 

•fair value of share-based compensation and equity issued for services and 

•fair value of assets acquired and liabilities assumed in business combinations, including the identification, valuation, and estimated useful lives of acquired intangible assets, and the fair value of contingent consideration.