NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Research and Development (Policies)	6 Months Ended
Mar. 31, 2026
Policies
Research and Development	Research and Development Research and development (“R&D”) costs are expensed as incurred in accordance with U.S. generally accepted accounting principles. R&D activities include costs incurred in the discovery of new knowledge, the design and development of new products and processes, and the improvement of existing products and technologies. Costs incurred prior to the establishment of technical feasibility are charged to research and development expense.

Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 730
-SubTopic 10
-Name Accounting Standards Codification
-Section 05
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483044/730-10-05-1

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