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EXCEL - IDEA: XBRL DOCUMENT - MediaShift, Inc.Financial_Report.xls
10-Q - MediaShift, Inc.advn10q09302012edgar3.htm
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v2.4.0.6
Summary of Significant Accounting Policies: Income Taxes (Policies)
3 Months Ended
Sep. 30, 2012
Policies  
Income Taxes

Income Taxes

 

The Company accounts for income taxes using the asset and liability method of accounting for deferred income taxes.

 

The provision for income taxes includes federal and state income taxes currently payable and deferred taxes resulting from temporary differences between the financial statement and tax bases of assets and liabilities.  Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized.

 

With respect to uncertain tax positions, the Company would recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. The tax benefits to be recognized in the financial statements from such a position would be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. The Company’s reassessment of its tax positions did not have a material impact on its results of operations and financial position.