NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Uncertain Tax Positions (Policies) |
6 Months Ended |
|---|---|
Mar. 31, 2026 | |
| Policies | |
| Uncertain Tax Positions | Uncertain Tax Positions
We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements. |