(2) Basis of Presentation and Use of Estimates: D) Property and Equipment (Policies)	9 Months Ended
Sep. 30, 2016
Policies
D) Property and Equipment	d) Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, five or seven years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred.

(2) Basis of Presentation and Use of Estimates: D) Property and Equipment (Policies)

9 Months Ended

Sep. 30, 2016

d) Property and Equipment

All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, five or seven years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred.

HD View 360 Inc. 10-Q