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2. Summary of Significant Accounting Policies: Net Income (loss) Per Share (Policies)

12 Months Ended

Dec. 31, 2020

Policies

Net Income (loss) Per Share

Net income (loss) per share is computed by dividing the net amount excluding net income (loss) attributable to a non-controlling interest by the weighted average number of common shares outstanding during the year. Diluted net income (loss) per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants, and other convertible securities. For the years ended December 31, 2020 and 2019, potentially dilutive common stock equivalents excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive are as follows:

	December 31, 2020	December 31, 2019
Stock options	2,100,000	5,262,500
Stock purchase warrants	5,975,027	12,900,123
Convertible debt	5,138,889	-
Total	13,213,916	18,162,623

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- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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