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NOTE 5. DEFFERED REVENUE	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 5. DEFFERED REVENUE	NOTE 5. DEFFERED REVENUE ATI Modular receives $250,000 quarterly fee from Yilaime for Sales and Support Services Agreement. In accordance with ASC 605-50-45, the Company defers and recognizes as a reduction to the future costs for quarterly fee. For the six months June 30, 2017, $500,000 fee from exclusive agreement incurred; $754,387 is booked deferred revenue as current liability on June 30, 2017 and $70,000 went against cost charged by Yilaime.

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- Definition

Notes to Financials

+ References

No definition available.

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- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 430
-URI http://asc.fasb.org/topic&trid=2122452

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