Note 2. Summary of Significant Accounting Policies: Consulting Services (Policies)

12 Months Ended

Sep. 30, 2017

Policies

Consulting Services

Consulting Services

Because the Company provides its applications as services, it follows the provisions of Accounting Standards Codification No.605, Revenue Recognition. The Company recognizes revenue when all of the following conditions are met:

• there is persuasive evidence of an arrangement;

• the service has been provided to the customer;

• the collection of the fees is reasonably assured; and

• the amount of fees to be paid by the customer is fixed or determinable.

The Company recognizes revenue as services are performed or monthly based upon contract terms. Contracts may either be for a specific project, or, a monthly recurring fee.