INCOME TAXES	9 Months Ended
Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 - INCOME TAXES The Company computes the income tax expense by applying the estimated annual effective tax rate to year-to-date income (loss) from operations and adding the effects of any discrete income tax items specific to the period. The Company’s effective tax rate was 0% (2016 – 0%) for the three months ended September 30, 2017, and 0% (2016 – 15%) for the nine months ended September 30, 2017, which was lower than the U.S. federal statutory tax rate of 34%. The lower tax rate was primarily attributable to the net operating loss carry forwards from prior fiscal years being utilized.

INCOME TAXES

9 Months Ended

Sep. 30, 2017

NOTE 8 - INCOME TAXES

The Company computes the income tax expense by applying the estimated annual effective tax rate to year-to-date income (loss) from operations and adding the effects of any discrete income tax items specific to the period.

The Company’s effective tax rate was 0% (2016 – 0%) for the three months ended September 30, 2017, and 0% (2016 – 15%) for the nine months ended September 30, 2017, which was lower than the U.S. federal statutory tax rate of 34%. The lower tax rate was primarily attributable to the net operating loss carry forwards from prior fiscal years being utilized.

EliteSoft Global Inc. 10-Q