(2) Basis of Presentation and Use of Estimates: F) Cash and Cash Equivalents (Policies)	6 Months Ended
Jun. 30, 2016
Policies
F) Cash and Cash Equivalents	f) Cash and Cash Equivalents The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. The Company had no financial instruments that qualified as cash equivalents at June 30, 2016 or December 31, 2015.

(2) Basis of Presentation and Use of Estimates: F) Cash and Cash Equivalents (Policies)

6 Months Ended

Jun. 30, 2016

f) Cash and Cash Equivalents

The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. The Company had no financial instruments that qualified as cash equivalents at June 30, 2016 or December 31, 2015.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

HD View 360 Inc. 10-Q/A