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Significant Accounting Policies: Basic and Diluted Net Income (loss) Per Share Policy (Policies)
12 Months Ended
Dec. 31, 2018
Policies  
Basic and Diluted Net Income (loss) Per Share Policy

Basic and Diluted Net (Loss) per Share

 

The Company computes income (loss) per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted income (loss) per share on the face of the statement of operations. Basic (loss) per share is computed by dividing net income available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income (loss) per share excludes all potential common shares if their effect is anti-dilutive.

 

For 2018 and 2017, basic (loss) and diluted (loss) per share were the same. The warrants outstanding at December 31, 2018 are antidilutive.