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EXCEL - IDEA: XBRL DOCUMENT - RECEIVABLE ACQUISITION & MANAGEMENT CORPFinancial_Report.xls
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EX-32.1 - CERTIFICATION - RECEIVABLE ACQUISITION & MANAGEMENT CORPramc_ex32.htm
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v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: INCOME TAXES (Policies)
12 Months Ended
Sep. 30, 2012
Policies  
INCOME TAXES

E.  INCOME TAXES

 

The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.