(2) Basis of Presentation and Use of Estimates: J) Impairment of Long-lived Assets (Policies)	3 Months Ended
Mar. 31, 2017
Policies
J) Impairment of Long-lived Assets	j) Impairment of Long-Lived Assets A long-lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long-lived assets exceeds its fair value.

(2) Basis of Presentation and Use of Estimates: J) Impairment of Long-lived Assets (Policies)

3 Months Ended

Mar. 31, 2017

j) Impairment of Long-Lived Assets

A long-lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long-lived assets exceeds its fair value.

HD View 360 Inc. 10-Q