2. Summary of Significant Accounting Policies: Loss Per Share (Policies)

12 Months Ended

Dec. 31, 2016

Policies

Loss Per Share

Loss Per Share

The Company computes earnings or loss per share in accordance with the FASB ASC 260, “Earnings Per Share”. Basic earnings per share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding. Diluted earnings per share reflects the potential dilution that could occur if securities or other agreements to issue common stock were exercised or converted into common stock. Diluted earnings per share is computed based upon the weighted average number of common shares and dilutive common equivalent shares outstanding, which includes convertible debentures, stock options and warrants. The following securities have been excluded from the calculation of net income per share, as their effect would be anti-dilutive:

	December 31, 2016	December 31, 2015
Convertible notes payable and accrued interest - stockholder (weighted average)	3,825,271	2,074,959