Property and Equipment	9 Months Ended
Sep. 30, 2016
Notes
Property and Equipment	Property and Equipment Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method as follows: Computer equipment 3 years Office furniture 5 years Computer software packages 3 years Capitalized software development 3 years Leasehold improvements 3 years The Company had no depreciation expenses for property and equipment for the three-month periods ended September 30, 2016 and 2015 while depreciation expenses for property and equipment totaled $0 and $907 for the nine month periods ended September 30, 2016 and 2015, respectively. As of September 30, 2016, all of the Company’s fixed assets have become fully depreciated. Expenditures for maintenance and repairs which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations. Long-Lived Assets The Company accounts for its long-lived assets in accordance with ASC 360. The Company’s primary long-lived assets are property and equipment. ASC 360 requires a company to assess the recoverability of its long-lived assets whenever events and circumstances indicate the carrying value of an asset or asset group may not be recoverable from estimated future cash flows expected to result from its use and eventual disposition. As previously noted, all of the Company’s long-lived assets have become fully depreciated.

Property and Equipment

9 Months Ended

Sep. 30, 2016

Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method as follows:

Computer equipment 3 years Office furniture 5 years Computer software packages 3 years Capitalized software development 3 years Leasehold improvements 3 years

The Company had no depreciation expenses for property and equipment for the three-month periods ended September 30,

2016 and 2015 while depreciation expenses for property and equipment totaled $0 and $907 for the nine month periods ended September 30, 2016 and 2015, respectively. As of September 30, 2016, all of the Company’s fixed assets have become fully depreciated. Expenditures for maintenance and repairs which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations.

Long-Lived Assets

The Company accounts for its long-lived assets in accordance with ASC 360. The Company’s primary long-lived assets are property and equipment. ASC 360 requires a company to assess the recoverability of its long-lived assets whenever events and circumstances indicate the carrying value of an asset or asset group may not be recoverable from estimated future cash flows expected to result from its use and eventual disposition. As previously noted, all of the Company’s long-lived assets have become fully depreciated.