NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: o. Stock-based Compensation (Policies)

12 Months Ended

Dec. 31, 2023

Policies

o. Stock-based Compensation

o.       Stock-based Compensation

The Company recognizes compensation expense for stock-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value.  The Company estimates the fair value of stock options using a Black-Scholes option pricing model which requires management to make estimates for certain assumptions regarding risk-free interest rate, expected life of options, expected volatility of stock and expected dividend yield of stock.