Spiceman, is this the section you are referring to

Spiceman, is this the section you are referring too?

Cash and Cash Equivalents

The majority of cash is maintained with a major financial institution in the United States. Generally, deposits may be redeemed on demand and, therefore, bear minimal risk. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Stock Based Compensation

The Company may issue restricted stock to consultants for various services. Cost for these transactions are measured at the fair value of the consideration received or at the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock  is  measured  at  the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached or (ii) the date at which the counterparty's performance is complete. The Company will recognize consulting expenses and a corresponding increase to  additional paid- in-capital related to stock issued for services.

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Advertising Costs

The costs of advertising are expensed as incurred. Advertising expenses are included in the Company’s operating expenses. Advertising expense was $0 for the three month period ended December 31th, 2013.

Income Taxes

The Company accounts for income taxes under the liability method. Deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their  carrying amounts  for  financial  reporting  purpose, referred  to  as temporary differences.  Deferred  tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are expected to be settled or realized.