2. Significant Accounting Policies: Inventory (Policies)

3 Months Ended

Mar. 31, 2013

Policies

Inventory

Inventory

            Inventories are valued at the lower of cost or market.  Cost of inventories is determined by the first-in, first-out (FIFO) method.  The Company generally considers inventory quantities beyond two-years usage, measured on a historical usage basis, to be excess inventory and reduces the gross carrying value of inventory accordingly.