Significant Accounting Policies: Basic and Diluted Earnings Per Share ("eps") (Policies)	12 Months Ended
Dec. 31, 2013
Policies
Basic and Diluted Earnings Per Share ("eps")	BASIC AND DILUTED EARNINGS PER SHARE (“EPS”) Basic (loss) earnings per share is computed by dividing net income by the weighted average common shares outstanding during a period. Diluted (loss) earnings per share is based on the treasury stock method and includes the effect from potential issuance of common stock assuming the exercise of all stock options. Common share equivalents have been excluded where their inclusion would be anti-dilutive. Potentially future dilutive shares at December 31, 2013 are 28,142,518 shares from the conversions of outstanding common stock warrants, 1,590,000,000 shares (based on conversion price at December 31, 2013) from conversion of the convertible debenture (see Note 7, Convertible Debenture, below), and 2,558,824 shares (based on conversion price at December 31, 2013) from conversions of the convertible promissory note issued on April 29, 2013 (see Note 8, Convertible Promissory Note, below).

Significant Accounting Policies: Basic and Diluted Earnings Per Share ("eps") (Policies)

12 Months Ended

Dec. 31, 2013

Basic and Diluted Earnings Per Share ("eps")

BASIC AND DILUTED EARNINGS PER SHARE (“EPS”)

Basic (loss) earnings per share is computed by dividing net income by the weighted average common shares outstanding during a period. Diluted (loss) earnings per share is based on the treasury stock method and includes the effect from potential issuance of common stock assuming the exercise of all stock options. Common share equivalents have been excluded where their inclusion would be anti-dilutive. Potentially future dilutive shares at December 31, 2013 are 28,142,518 shares from the conversions of outstanding common stock warrants, 1,590,000,000 shares (based on conversion price at December 31, 2013) from conversion of the convertible debenture (see Note 7, Convertible Debenture, below), and 2,558,824 shares (based on conversion price at December 31, 2013) from conversions of the convertible promissory note issued on April 29, 2013 (see Note 8, Convertible Promissory Note, below).

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

GS ENVIROSERVICES, INC. 10-K