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EXCEL - IDEA: XBRL DOCUMENT - B-Scada, Inc.Financial_Report.xls
10-K - ANNUAL REPORT - B-Scada, Inc.bscada_10k.htm
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EX-32.1 - CERTIFICATION - B-Scada, Inc.bscada_ex32.htm
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EX-31.1 - CERTIFICATION - B-Scada, Inc.bscada_ex31.htm
v2.4.0.6
Summary of Significant Accounting Policies: Income Taxes- (Policies)
12 Months Ended
Oct. 31, 2012
Policies  
Income Taxes-

Income Taxes - We account for income taxes under the provisions of FASB ASC Topic 740 “Income Taxes” (“Topic 740”) which requires the use of the liability method of accounting for income taxes. The liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements. The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. At October 31, 2012 and 2011, the entire deferred tax asset, which arises primarily from our net operating losses, has been fully reserved because management has determined that it is not more likely than not that the net operating loss carry forwards will be realized in the future.

 

We do not believe we have any uncertain tax positions deemed material as of October 31, 2012 and 2011. With few exceptions, we believe we are no longer subject to U.S. federal and state income tax examinations by tax authorities for tax periods prior to fiscal 2009. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense.  As of October 31, 2012 and 2011, we had no accrued interest or penalties.  We  currently have no federal or state tax  examinations  in progress nor have we had  any  federal  or  state  tax  examinations  since our inception.