2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Loss Per Share (Policies)

3 Months Ended

Mar. 31, 2018

Policies

Loss Per Share

Loss Per Share

The Company computes loss per share in accordance with 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 loss per share for the three months ended March 31, 2018 and 2017 as their effect would be anti-dilutive:

	2018	2017
Convertible notes payable and accrued interest - stockholders (weighted average)	7,842,740	3,878,532