text: Technological feasibility of computer software products is established when the Company has completed all planning, designing, coding, 
  and testing activities that are necessary to establish that the product can be produced to meet its design specifications including functions, 
  f e a t u res, and technical perf o rmance re q u i rements. 
  
  Capitalized software costs are amortized on a pro d u c t - b y - p roduct basis equal to the greater of the amount computed using (a) the ratio 
  that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product or (b) the 
  straight-line method over the remaining estimated economic life of the product, generally three years, including the period being re p o rt e d 
  on. Amortization commences in the period when the product is available for general release to customers. 
  
  (o) Loss per share 
  
  Loss per share has been calculated by dividing the net loss attributable to common shareholders by the weighted-average number of 
  s h a res outstanding during the year. The effect of potential common shares (stock options and warrants outstanding) is anti-dilutive. 
  A c c o rd i n g l y, dilutive loss per share does not assume the exercise of the stock options and warrants outstanding. 