NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: f. Long-Lived Assets (Policies)	12 Months Ended
Dec. 31, 2024
Policies
f. Long-Lived Assets	f. Long-Lived Assets The Company assesses the recoverability of its long-lived assets annually and whenever circumstances indicate that there may be an impairment. The Company compares the estimated undiscounted future cash flows to the carrying NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) value of the long-lived assets to determine if impairment has occurred. In the event that impairment has occurred, the Company recognize the impairment immediately. No impairment expense was recognized as of December 31, 2024, or 2023.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: f. Long-Lived Assets (Policies)

12 Months Ended

Dec. 31, 2024

The Company assesses the recoverability of its long-lived assets annually and whenever circumstances indicate that there may be an impairment. The Company compares the estimated undiscounted future cash flows to the carrying

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

value of the long-lived assets to determine if impairment has occurred. In the event that impairment has occurred, the Company recognize the impairment immediately. No impairment expense was recognized as of December 31, 2024, or 2023.

Omnitek Engineering Corp 10-K/A