text: (j) Investments in affiliates 
  
  Investment in the common stock of EFT Network Services, LLC (“Dash”), a 33 1/3% owned affiliate until wholly acquired on August 
  13, 1999, was accounted for by the equity method until the date of acquisition. Under this method, the Company’s share of net income 
  or loss was reflected in the Company’s investment account, and dividends received are treated as a reduction of the investment account. 
  The fair value of the investment in excess of the underlying equity in net assets is amortized over 10 years. The acquisition on August 13, 
  1999 was accounted for under the purchase method of accounting (see note 4). 
  
  (k) Income taxes 
  
  Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax 
  consequences attributable to diff e rences between the financial statement carrying amounts of existing assets and liabilities and their 
  respective tax bases and operating loss and tax credit carry f o rw a rds. Deferred tax assets and liabilities are measured using enacted tax 
  rates expected to apply to taxable income in the years in which those temporary diff e rences are expected to be re c o v e red or settled. The 
  e ffect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 