Note 2 - Summary of Significant Accounting Policies: j. Accounting for Investments in Joint Ventures (Policies)	12 Months Ended
Sep. 30, 2019
Policies
j. Accounting for Investments in Joint Ventures	j. Accounting for Investments in Joint Ventures - For joint ventures in which the Company does not have joint control or significant influence, the cost method is used. Under the cost method, these investments are carried at cost and assessed for impairment when conditions warrant. For those joint ventures in which there is joint control between the parties and in which the Company has significant influence, the equity method is utilized whereby the Company’s share of the venture’s earnings and losses is included in the statement of operations as earnings in joint ventures and its investments therein are adjusted by a similar amount. The Company recognizes as income, funds received that are distributed from net accumulated earnings of the joint venture. For joint ventures where the Company holds more than 50% of the voting interest and has significant influence, the joint venture is consolidated with the presentation of a non-controlling interest. In determining whether significant influence exists, the Company considers its participation in policy-making decisions and its representation on the venture’s management committee. The Company has no significant influence over its joint ventures, and therefore accounts for its investment using the cost method. The Company periodically assesses its investments in joint ventures for impairment. If management determines that a decline in fair value is other than temporary it will write-down the investment and charge the impairment against operations.

Note 2 - Summary of Significant Accounting Policies: j. Accounting for Investments in Joint Ventures (Policies)

12 Months Ended

Sep. 30, 2019

j. Accounting for Investments in Joint Ventures

j. Accounting for Investments in Joint Ventures - For joint ventures in which the Company does not have joint control or significant influence, the cost method is used. Under the cost method, these investments are carried at cost and assessed for impairment when conditions warrant. For those joint ventures in which there is joint control between the parties and in which the Company has significant influence, the equity method is utilized whereby the Company’s share of the venture’s earnings and losses is included in the statement of operations as earnings in joint ventures and its investments therein are adjusted by a similar amount.

The Company recognizes as income, funds received that are distributed from net accumulated earnings of the joint venture. For joint ventures where the Company holds more than 50% of the voting interest and has significant influence, the joint venture is consolidated with the presentation of a non-controlling interest. In determining whether significant influence exists, the Company considers its participation in policy-making decisions and its representation on the venture’s management committee. The Company has no significant influence over its joint ventures, and therefore accounts for its investment using the cost method.

The Company periodically assesses its investments in joint ventures for impairment. If management determines that a decline in fair value is other than temporary it will write-down the investment and charge the impairment against operations.