NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Derivative Liabilities (Policies) |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Policies | |
| Derivative Liabilities | Derivative Liabilities
The Company accounts for derivative liability in accordance with ASC 815, Derivatives and Hedging, and ASC 820, Fair Value Measurement. Convertible notes that have all the characteristics of an embedded derivative are bifurcated and valued at fair value at inception, conversion and each reporting date and related gains and losses are recorded in earnings. The Company estimates the fair value of derivative using the Black-Scholes option-pricing model or a probability weighted expected value approach. |