SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Advertising and Market Development (Policies)	3 Months Ended
Aug. 31, 2012
Policies
Advertising and Market Development	Advertising and Market Development The company expenses advertising and market development costs as incurred.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Advertising and Market Development (Policies)

3 Months Ended

Aug. 31, 2012

The company expenses advertising and market development costs as incurred.

Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.

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Portage Resources Inc. 10-Q/A