3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Accounts Receivable and Expected Credit Loss (Policies)

9 Months Ended

Oct. 31, 2025

Policies

Accounts Receivable and Expected Credit Loss

Accounts Receivable and Expected Credit Loss

In accordance with ASC 326, "Measurement of Credit Losses on Financial Instruments", accounts receivable are recognized upon delivery of goods or services. The Company adopts the Current Expected Credit Loss (CECL) model, which necessitates the recognition of expected credit losses over the life of the asset. This model incorporates historical data, current conditions, and reasonable future forecasts. Accounts deemed uncollectible are written off against the allowance for doubtful accounts. As of October 31, 2025, the Company has assessed its accounts receivable for impairment under the CECL model and has made appropriate adjustments in line with GAAP standards.