NOTE A - SUMMARY OF ACCOUNTING POLICIES AND NATURE OF OPERATIONS: Revenue Recognition (Policies)

12 Months Ended

Dec. 31, 2023

Policies

Revenue Recognition

Revenue Recognition

Revenue is recognized when control of the services sold by us is transferred to customers in an amount that reflects the consideration we expect to receive in exchange for those services. Revenue that is received in advance of the services provided is deferred until the services are provided by us. Revenue related to set up charges is also deferred and amortized over the life of the contract. Revenues are presented net of taxes and fees billed to customers and remitted to governmental authorities.

We determine revenue recognition through the following steps:

·Identification of the contract, or contracts, with a customer; 

·Identification of the performance obligations in the contract; 

·Determination of the transaction price; 

·Allocation of the transaction price to the performance obligations in the contract; and 

·Recognition of revenue when, or as, we satisfy a performance obligation. 

Our revenue is derived from fees earned from customers utilizing our services. We have four streams of revenue as shown in the following table:

Revenue Description	For Year Ended December 31, 2023	% of Total Revenue	For Year Ended December 31, 2022	% of Total Revenue
Mass notification services using text messages and automated telephone calls	$3,653,380	87%	$3,481,114	82%
Colocation and web hosting services	427,373	10%	449,883	10%
Live help desk support services	91,639	2%	314,182	7%
Internet access service	18,692	1%	23,084	1%
Total revenue	$4,191,084	100%	$4,268,263	100%

Revenue from our mass notification service and our access service is recognized as the services are provided pursuant to unwritten contracts created when our customers create an account on our website agreeing to be bound by our published Terms of Service when they purchase our service.

Revenue from our colocation and web hosting services, its live help desk support services, and our internet access services is recognized as the services are provided pursuant to written contracts executed by us and our customers.

Each of our services represent a single performance obligation consisting of a distinct service. All of our revenues are recognized as the services are provided over the life of the contract. Revenue that is received in advance of the services provided is deferred until the services are provided.

None of our services have a transaction price which includes variable consideration, a significant financing component, any noncash consideration or consideration payable to a customer. The transaction price is the amount of consideration to which we expect to be entitled to in exchange for the service transferred to each customer.

Each of our services represent a single performance obligation and the “stand-alone selling price” is the same as the contract selling price.

All of our services are sold pursuant to written and unwritten contracts which require payment in advance for the services.