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Significant Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]  
Use of Estimates, Policy [Policy Text Block]
Use of Estimates
- The Company's financial statement preparation requires that management make estimates and assumptions which affect the reporting of assets and liabilities and the related disclosure of contingent assets and liabilities in order to report these financial statements in conformity with GAAP.  Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]
Cash
- Cash includes all highly liquid investments that are readily convertible to known amounts of cash and have original maturities at the date of purchase of
three
months or less.
New Accounting Pronouncements, Policy [Policy Text Block]
Recently Issued Accounting Pronouncements
- During the
three
months ended
March 31, 2021
there were several new accounting pronouncements issued by the FASB. Each of the other pronouncements, as applicable, has been or will be adopted by the Company. Management does
not
believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company's financial statements.
Earnings Per Share, Policy [Policy Text Block]
Earnings or (Loss) Per Share
- Basic earnings per share (or loss per share), is computed by dividing the earnings (loss) for the period by the weighted average number of common stock shares outstanding for the period.  Diluted earnings per share reflects the potential dilution of securities by including other potentially issuable shares of common stock, including shares issuable upon conversion of convertible securities or exercise of outstanding stock options and warrants, in the weighted average number of common shares outstanding for the period.
Revenue from Contract with Customer [Policy Text Block]
Revenue Recognition
-
Revenue is recognized from the sale of subscriptions for the use of the Blackbox System web application, on a monthly or annual basis. Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted to governmental authorities. The performance obligation by the Company is in exchange for the monthly subscription fee, the subscriber is allowed access to the Blackbox System on the website for the calendar month. Revenue related to annual subscriptions is recognized each month with unearned subscriptions reflected as a current liability.
Reclassification, Comparability Adjustment [Policy Text Block]
Reclassification
- Affiliate referral expenses totaling $
37,496
as of
March 31, 2020
have been reclassed from cost of operations to selling, general and administrative expenses on the statement of operations.