XML 38 R32.htm IDEA: XBRL DOCUMENT v2.4.1.9
1. Organization and Summary of Significant Accounting Policies: Share-based Compensation (Policies)
12 Months Ended
Dec. 31, 2014
Policies  
Share-based Compensation

Share-Based Compensation

 

Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718 requires all share-based payments to employees, including grants of employee stock options, be measured at fair value and expensed in the statement of operations over the service period.  See Note 7 for additional information.  In addition to the recognition of expense in the financial statements, under FASB ASC 718, any excess tax benefits received upon exercise of options will be presented as a financing activity inflow rather than an adjustment of operating activity as presented in prior years.