Ameritek Ventures (ATVK) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Details
Registrant CIK	0001530185
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Securities Act File Number	000-54739
Entity Registrant Name	Ameritek Ventures, Inc.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	87-2380777
Entity Address, Address Line One	325 N Milwaukee Ave. Suite G1
Entity Address, City or Town	Wheeling
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60090
Entity Address, Address Description	Address of principal executive offices
City Area Code	312
Local Phone Number	239-3574
Phone Fax Number Description	Issuer’s telephone number
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		554,226,791
Entity Listing, Par Value Per Share	$ 0.001
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 2,336	$ 5,618
Accounts receivable, net	141,214	132,380
Prepaid expense	1,519	1,519
Total current assets	145,069	139,517
Property and equipment, net	0	0
Long-term assets
Commitment fees (lines of credit)	29,568	35,112
Investment in securities	661,886	661,886
Patent	250,000	250,000
Product development, net	493,982	524,117
Goodwill	2,184,715	2,184,715
Total long-term assets	3,620,151	3,655,830
Total assets	3,765,220	3,795,347
Current liabilities
Accounts payable	692,320	987,071
Short-term advance from affiliate	317,793	0
Accrued interest and expenses	575,172	547,204
Deferred revenue	242,546	151,005
Short-term debt	21,000	21,000
Total current liabilities	1,848,831	1,706,280
Long-term liabilities
Long term debts	1,602,239	1,933,448
Total liabilities	3,451,070	3,639,728
Stockholders' equity (deficit)
Common Stock, Value	613,227	554,227
Additional paid in capital	881,317	885,038
Accumulated deficit	(2,276,007)	(2,379,259)
Total stockholders' equity	(314,150)	155,619
Total liabilities and stockholders' equity	3,765,220	3,795,347
Series A Preferred Stock
Stockholders' equity (deficit)
Preferred Stock, Value	74,887	74,887
Series B Preferred Stock
Stockholders' equity (deficit)
Preferred Stock, Value	100,000	100,000
Series C Preferred Stock
Stockholders' equity (deficit)
Preferred Stock, Value	599,890	599,890
Series D Preferred Stock
Stockholders' equity (deficit)
Preferred Stock, Value	90,836	90,836
Series E Preferred Stock
Stockholders' equity (deficit)
Preferred Stock, Value	$ 230,000	$ 230,000

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) - Parenthetical - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	950,000,000	950,000,000
Common Stock, Shares, Issued	613,226,791	554,226,791
Common Stock, Shares, Outstanding	613,226,791	554,226,791
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	7,488,730	7,488,730
Preferred Stock, Shares Outstanding	7,488,730	7,488,730
Series B Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	10,000,000	10,000,000
Preferred Stock, Shares Outstanding	10,000,000	10,000,000
Series C Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	60,000,000	60,000,000
Preferred Stock, Shares Issued	59,988,972	59,988,972
Preferred Stock, Shares Outstanding	59,988,972	59,988,972
Series D Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	9,083,630	9,083,630
Preferred Stock, Shares Outstanding	9,083,630	9,083,630
Series E Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	23,000,000	23,000,000
Preferred Stock, Shares Issued	23,000,000	23,000,000
Preferred Stock, Shares Outstanding	23,000,000	23,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Revenue	$ 275,458	$ 186,337	$ 678,300	$ 702,936
General and administrative expenses
Development and support	97,797	105,548	294,434	406,640
General and administrative	34,484	71,796	115,382	193,584
Depreciation and amortization	10,045	10,044	30,135	72,593
Total operating expenses	142,326	187,388	439,951	672,817
Operating income/(loss)	133,132	(1,051)	238,349	30,119
Other income (expense)
Interest expense	(45,967)	(37,705)	(135,097)	(112,715)
Net income (loss)	$ 87,167	$ (38,756)	$ 103,252	$ (82,596)
Net income (loss) per common share
Earnings Per Share, Basic	$ 0	$ 0	$ 0	$ 0
Earnings Per Share, Diluted	$ 0	$ 0	$ 0	$ 0
Shares used in computing earnings per share
Basic	613,226,791	514,226,791	613,226,791	514,226,791
Diluted	613,226,791	514,226,791	613,226,791	514,226,791

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Preferred Stock Series A Preferred Stock	Preferred Stock Series B Preferred Stock	Preferred Stock Series C Preferred Stock	Preferred Stock Series D Preferred Stock	Preferred Stock Series E Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance, Starting at Dec. 31, 2022	$ 74,887	$ 100,000	$ 368,890	$ 90,836	$ 230,000	$ 514,227	$ 1,239,878	$ (2,320,349)	$ 298,369
Shares Outstanding, Starting at Dec. 31, 2022	7,488,730	10,000,000	36,888,972	9,083,630	23,000,000	514,226,791
Net Income (Loss)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	0	(82,596)	(82,596)
Shares Outstanding, Ending at Sep. 30, 2023	7,488,730	10,000,000	36,888,972	9,083,630	23,000,000	514,226,791
Equity Balance, Ending at Sep. 30, 2023	$ 74,887	$ 100,000	$ 368,890	$ 90,836	$ 230,000	$ 514,227	1,239,878	(2,402,945)	215,773
Equity Balance, Starting at Dec. 31, 2023	$ 74,887	$ 100,000	$ 599,890	$ 90,836	$ 230,000	$ 554,227	885,038	(2,379,259)	155,619
Shares Outstanding, Starting at Dec. 31, 2023	7,488,730	10,000,000	59,988,972	9,083,630	23,000,000	554,226,791
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	$ 0	$ 0	$ 0	$ 0	$ 0	$ 59,000	(3,720)	0	55,280
Stock Issued During Period, Shares, Conversion of Convertible Securities	0	0	0	0	0	59,000,000
Net Income (Loss)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	0	103,252	103,252
Shares Outstanding, Ending at Sep. 30, 2024	7,488,730	10,000,000	59,988,972	9,083,630	23,000,000	613,226,791
Equity Balance, Ending at Sep. 30, 2024	$ 74,887	$ 100,000	$ 599,890	$ 90,836	$ 230,000	$ 613,227	$ 881,317	$ (2,276,007)	$ 314,151

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income (loss)	$ 103,252	$ (82,596)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation	30,135	72,591
Amortization of LOC commitment fees	5,544	0
Decrease (increase) in assets
Accounts receivable	(8,834)	299,060
Prepaid expenses	0	2
Increase (decrease) in liabilities
Accounts payable	(294,751)	(24,730)
Accrued interest	81,697	90,158
Deferred revenues	91,541	(181,226)
Short-term advance from affiliate	317,793	0
Net cash flow (used in)/ provided by operating activities	326,377	173,259
Cash flows from investing activities
Purchase of equipment	0	0
Net cash flow (used in)/ provided by investing activities	0	0
Cash flows from financing activities
Change in line of credit	(296,155)	28,313
Repayment of long-term debt	(33,504)	(194,826)
Net cash flow (used in)/provided by financing activities	(329,659)	(166,513)
Net increase (decrease) in cash	(3,282)	6,746
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Beginning Balance	5,618	751
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Ending Balance	2,336	7,497
Supplemental cash flow information
Cash paid for interest	39,321	19,286
Non-cash investing and financing activities
Conversion of debt to Class A common stock	$ 0	$ 0

1. GENERAL ORGANIZATION AND BUS

1. GENERAL ORGANIZATION AND BUSINESS	9 Months Ended
	Sep. 30, 2024
Notes
1. GENERAL ORGANIZATION AND BUSINESS	1. GENERAL ORGANIZATION AND BUSINESS The Company was organized on December 27, 2010, under the laws of the State of Nevada, as ATVROCKN. On June 20, 2017, the Company changed its corporate name to Ameritek Ventures, Inc (“Ameritek Ventures” or “Ameritek” or the “Company”). Ameritek is a group of companies that provides various world-class software and hardware products and services beneficial to businesses, organizations, and governments. We have an established presence in the warehouse solutions market. With Interactive Systems, Inc. we provide software inventory management and with interlinkONE, Inc. we provide SaaS cloud-based solutions for warehouse and inventory fulfillment. We manufacture and innovate advanced technological developments in the medical industry, such as the DittoMask high-filtration mask. We also develop blockchain technology software programs under WebBeeO and CordTell companies. Furthermore, Ameritek Ventures explores augmented reality technology with Augmum, Inc. Meanwhile, our vertical landing aircraft service from AeroPass, Inc. takes ZenaDrone technology to a higher level with members-only passenger first-class transport across cities. Ecker Capital, LLC is our merger and acquisition division. ESM Software, Inc. is a software technology provider specializing in developing business strategy management solutions. The Company also recently created a new business, Equock, Inc., with which Ameritek will develop an electric bicycle with a focus on the growing online delivery industry.

2. SUMMARY OF ACCOUNTING PRINCI

2. SUMMARY OF ACCOUNTING PRINCIPLES	9 Months Ended
	Sep. 30, 2024
Notes
2. SUMMARY OF ACCOUNTING PRINCIPLES	2. SUMMARY OF ACCOUNTING PRINCIPLES Basis of Accounting The financial statements and accompanying notes are prepared under accrual of accounting in accordance with generally accepted accounting principles of the United States of America ("US GAAP"). These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. Long-lived Assets The Company reviews the carrying value of property, plant, and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized as equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors. Property and Equipment Equipment is recorded at its acquisition cost, which includes the costs to bring the equipment to the condition and location for its intended use, and equipment is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Furniture and fixtures 5 years Computers and equipment 3-5 years Website development 3 years Leasehold improvements 5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the remaining lease term or the estimated useful lives of the improvements. Assets held under capital leases are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Amortization expense is computed using the straight-line method over the useful lives of the assets due to transfer of ownership after the lease term has expired. Maintenance and repairs will be charged to expenses as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Property and equipment are evaluated for impairment whenever impairment indicators are prevalent. The Company will assess the recoverability of equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management. Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company has debt instruments that require fair value measurement on a recurring basis. Intangible Assets and Intellectual Property Intangible assets are amortized using the straight-line method over their estimated period of benefit of five to fifteen years. We evaluate the recoverability of intangible assets periodically and take into consideration events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets are subject to amortization. No material impairments of intangible assets have been identified during any of the periods presented. The Company’s accumulated amortization expense on intangible assets totaled $108,740 for the nine months ended September 30, 2024, and $441,326 for the year ended December 31, 2023. (a) Product Development During the fourth quarter of 2022, certain historical accounts have been reclassified to comply with their treatment according to ASC. What was classified as goodwill in 2021 is classified as product development for 2022. Upon further consideration, discussion and review, the Company has reverted to its previous classification of goodwill, separating goodwill from product development during 2023. Goodwill is not being amortized. (b) Patent The Company has a US patent 9217598B2 for FlexFridge, a foldable refrigerator, acquired with the Bozki merger. The patent is not being amortized because we have not put it into production yet. However, we will amortize it when it goes into production. Ameritek Ventures sold in the first quarter of 2022 a drone patent in exchange for 3,500,000 common shares per share Canadian to ZenaTech, Inc, a related party, at the exchange rate of 1.2691 $US to CAN$, as listed by https://www.poundsterlinglive.com/. Ameritek realized $661,887 revenue from this sale equally from the period January 1 through December 31, 2022. Goodwill The Company evaluates the carrying value of goodwill during the fourth quarter of each year and between annual evaluations if events occur or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. Such circumstances could include, but are not limited to (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, or (3) an adverse action or assessment by a regulator. When evaluating whether goodwill is impaired, the Company compares the fair value of the reporting unit to which the goodwill is assigned to the reporting unit's carrying amount, including goodwill. The fair value of the reporting unit is estimated using a combination of the income, or discounted cash flows, approach, and the market approach, which utilizes comparable companies' data. If the carrying amount of a reporting unit exceeds its fair value, then the amount of the impairment loss must be measured. The impairment loss would be calculated by comparing the implied fair value of reporting unit goodwill to its carrying amount. In calculating the implied fair value of reporting unit goodwill, the fair value of the reporting unit is allocated to all of the other assets and liabilities of that unit based on their fair values. The excess of the fair value of a reporting unit over the amount assigned to its other assets and liabilities is the implied fair value of goodwill. An impairment loss would be recognized when the carrying amount of goodwill exceeds its implied fair value. The Company's evaluation of goodwill completed during the past periods resulted in no impairment losses for the year ended December 31, 2023. Change in accounting policy for goodwill during financial statements made during fiscal year 2023 The Company acquired Interactive Systems, Inc. in May 2021. The cost of the acquisition in excess of net tangible assets was $775,761. Of this amount, $362,721 was associated with product development and amortized over a period of just under two years, which corresponds to the useful life of the asset. The remaining amount of $413,039 is associated with goodwill. Product development cost was determined based on the cost the Company would have incurred to develop the software acquired. Amortization expense was recorded correctly during the period since acquisition. The Company incorrectly recorded the net product development cost as goodwill on the balance sheet and in the associated footnotes. Accordingly, goodwill on the balance sheet as of December 31, 2022 was reduced by $42,457 and product development cost was increased by a net amount of $42,457. The amount of the reclass as of December 31, 2022 included gross intangible of $362,721 and accumulated amortization of $320,264. Product development costs associated with this asset as of December 31, 2021 included gross intangible of $362,721 and accumulated amortization of $150,435, which is a net asset of $212,286. During the fourth quarter of 2022, certain historical accounts have been reclassified to comply with their treatment according to ASC. What was classified as goodwill in 2021 is classified as product development for 2022. Upon further consideration, discussion and review, the Company has reversed its previous classification of goodwill, separating goodwill from product development. There was no change in the accounting treatment. The Company has made various acquisitions and mergers historically. In the years of acquisitions/mergers, the Company has treated excess consideration paid in acquisition as product development (intangible other than goodwill) or goodwill. Although the same treatment was applied under the account title ‘Goodwill’ until September 2022, but was treated as product development, an intangible other than goodwill. In December 2022, the Company changed the nomenclature of this account from goodwill to product development. The previous year's figures as of December 31, 2022 are for twelve months in the balance sheet and have not been reinstated for the adjustments for change in the accounting of goodwill and product development. This is because of the change in the adjustments as stated in the above paragraphs that have been carried out in the current year. The Company changed its accounting policy of classification of excess amount paid in the various acquisitions and mergers from product development (intangible other than goodwill) to goodwill for the financial statements as of June 30, 2023 and revised the useful life of reclassified product development cost in case of Interactive Systems, Inc. The Company went to its original classification of goodwill in 2023. It does not There was no effect for the year ending December 31, 2023 due to going back to the original treatment period of goodwill. Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of warrants if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. Basic and Diluted Net Earnings per Share Basic net earnings (loss) per common share is computed by dividing net earnings (loss) applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Earnings per Share The basic earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the weighted average number of common shares issued and outstanding during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first year for any potentially dilutive debt or equity. Dividends The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid during the period shown. Revenue Recognition We account for revenue in accordance with ASC Topic 606, “ Revenue from Contracts with Customers Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s performance obligations are classified as deferred revenue on the balance sheet. Our Company sells software with the following terms, twelve months, six months, three months and one month. Ameritek earns its revenue with the passage of time. Any unearned revenue is classified as deferred revenue. For each reporting period we prepare a schedule to separate the revenue earned from the deferred revenue and book the deferred amount. Deferred revenue are payments received from customers for products or services that have not been delivered yet. There are no costs associated with the deferred revenue since all the costs are incurred in day-to-day operations and through the passage of time. Ameritek had $242,546 of outstanding performance obligations comprised of deferred revenue as of September 30, 2024. The Company expects to recognize approximately 25% in the fourth quarter of 2024, 25% in the first quarter of 2025, and the remaining thereafter. The amount transferred to revenue from deferred revenue during the first nine months of 2024 was $303,675. Revenue Recognition The Company designs and sells various software and maintenance programs to business enterprises including, among others, warehouse distribution to printing and battery manufacturing companies, and marketing services to financial services and insurance companies, printing, or advertising companies. Prior to shipment, each software product is tested extensively to meet Company specifications. The software is shipped fully functional via electronic delivery but requires some installation and setup. Installation is a standard process, outlined in the owner's manual, consisting principally of setup, calibrating, and testing the software. A purchaser of the software could complete the process using the information in the owner's manual, although it would probably take significantly longer than it would take the Company’s technicians to perform the tasks. Although other vendors do not install the Company’s software, they do provide largely interchangeable installation services for a fee. Historically, the Company has never sold the software without installation. Most installations are performed by the Company within 7 to 24 days of shipment and are included in the overall sales price of the software. In addition, the customer must pay for support contracts and training packages, depending on their desired level of service. The Company is the only manufacturer of the software and it only sells software on a standalone basis directly to the end user. The sales price of the arrangement consists of the software, installation, and training and support services, which the customer is obligated to pay in full upon delivery of the software. In addition, there are no general rights of return involved in these arrangements. Therefore, the software is accounted for as a separate unit of accounting. The Company does not have vendor-specific objective evidence of selling price for the software because it does not sell the software separately (without installation services and support contracts). In addition, third-party evidence of selling price does not exist as no vendor separately sells the same or largely interchangeable software. Therefore, the Company uses its best estimate of selling price when allocating such arrangement consideration. In estimating its selling price for the software, the Company considers the cost to produce the software, profit margin for similar arrangements, customer demand, effect of competitors on the Company’s software, and other market constraints. When applying the relative selling price method, the Company uses its best estimate of selling price for the software, and third-party evidence of selling price for the installation. Accordingly, without considering whether any portion of the amount allocable to the software is contingent upon delivery of the other items, the Company allocates the selling price to the software, support, and installation. The Company doesn’t currently provide product warranties, but if it does in the future it will provide for specific product lines and accrue for estimated future warranty costs in the period in which the revenue is recognized. Collection Policy When all collections activities are exhausted and an account receivable is deemed uncollected, the company creates a reserve in the allowance for doubtful accounts. Based on management experience, which may involve obtaining a legal opinion on its collectability, the company will then write off the amount uncollectible by reducing the allowance for doubtful accounts. Income Taxes The Company utilizes the asset and liability method of accounting for deferred income taxes as prescribed by the FASB Accounting Standard Codification, ("ASC"), 740 (Income Taxes). This method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the tax return and financial statement reporting basis of certain assets and liabilities. As required by ASC 740-10, "Income Taxes", the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. Management does not believe that there are any uncertain tax positions which would have a material impact on the financial statements. The Company has elected to include interest and penalties related to uncertain tax positions as a component of income tax expense. To date, the Company has not recorded any interest or penalties related to uncertain tax positions. Advertising Advertising is expensed when incurred. Ameritek spent $7,162, and $7,165 on advertising for the nine months ended September 30, 2024, and 2023. Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change. The Company currently does not have any recent accounting pronouncements that they are studying, and feel may be applicable. Bansal & Co. LLP served as our principal independent public accountant for reporting fiscal year ended December 31, 2023.

3. FAIR VALUE OF FINANCIAL INST

3. FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2024
Notes
3. FAIR VALUE OF FINANCIAL INSTRUMENTS	3. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company does not have any financial instruments that must be measured under the new fair value standard. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows: Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 – Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 – Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. The following schedules summarize the valuation of financial instruments at fair value on a non-recurring basis in the balance sheets as of September 30, 2024 and December 31, 2023. Fair Value Measurements as of September 30, 2024 Level 1 Level 2 Level 3 Assets ZenaTech securities $ - $ 661,886 $ - Total assets - 661,886 - Liabilities Short-term debt - 338,793 - Long-term debt, including current portion - 1,602,239 - Total liabilities $ - $ (1,941,032 ) $ - Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Assets ZenaTech securities $ - $ 661,886 $ - Total assets - 661,886 - Liabilities Short-term debt - 21,000 - Long-term debt, including current portion - 1,933,448 - Total liabilities $ - $ (1,954,448 ) $ - There were no transfers of financial assets or liabilities between Level 1 and Level 2 inputs for the balance sheet periods ended September 30, 2024, and December 31, 2023.

4. PROPERTY AND EQUIPMENT

4. PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2024
Notes
4. PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT Property and equipment consisted of the following for the nine months ended September 30, 2024, and year ended December 31, 2023, September 30, 2024 December 31, 2023 Furniture and fixtures $ 7,694 $ 7,694 Computer and equipment 28,568 28,568 Software 4,200 4,200 Assets held under capital leases 2,783 2,783 Total property and equipment 43,245 43,245 Less: accumulated depreciation (43,245 ) (43,245 ) Net property and equipment $ - $ - Accumulated depreciation expenses totaled $43,245, and $43,245 for the balance sheet periods ended September 30, 2024 and December 31, 2023.

5. ACQUISITIONS

5. ACQUISITIONS	9 Months Ended
	Sep. 30, 2024
Notes
5. ACQUISITIONS	5. ACQUISITIONS Interactive Systems, Inc. Acquisition On May 14 th May 2021 Consideration paid: Total cost $ 675,000 Net assets acquired: Additional paid-in capital (235,012 ) Capital stock (35,926 ) Owners - fractional stock purchase 88,902 Retained earnings at December 31, 2020 352,609 Treasury stock 33,326 Retained earnings January 1, 2021 to May 14, 2021 (103,138 ) Total net assets acquired when purchasing Interactive Systems, Inc. (100,761 ) Consideration paid in excess of fair value (Goodwill) 1 $ 775,761 (1) The Company’s outstanding balance was $14,958 payable to former owners of Interactive Systems, Inc. as of September 30, 2024. The Company’s outstanding balance was $14,958 payable to former owners of Interactive Systems, Inc. as of December 31, 2023. interlinkONE, Inc. Acquisition Ecker Capital, LLC, a subsidiary of the Company, purchased the outstanding stock of interlinkONE, Inc., a Massachusetts corporation for $500,000 on October 1, 2021, and paid $250,000 cash and issued a 6% amortizing two-year debt for $250,000 with interest paid monthly. The 100% acquisition resulted in $446,651 product development costs, see table below for calculations. October 2021 Consideration paid: Total cost $ 500,000 Net assets acquired: Cash (51,806 ) Accounts receivable (36,928 ) Fixed assets - net (5,798 ) Lease deposits (5,800 ) Amex - CC 9,353 Deferred revenue 6,646 Accrued interest 167 Note payable 30,816 Total book value (53,349 ) Total net assets acquired when purchasing interlinkONE, Inc. 446,651 Consideration paid in excess of the fair value (Product development) 1 $ 446,651 (1) The consolidated financial statements include the transactions of its wholly owned subsidiaries – Interactive Systems Inc and interlinkONE Inc, incorporated in the Company’s books of accounts. The Company’s outstanding balance was $11,080 payable to former owners of interlinkONE, Inc. as of September 30, 2024. The Company’s outstanding balance was $11,080 payable to former owners of interlinkONE, Inc. as of December 31, 2023.

6. PRODUCT DEVELOPMENT COSTS

6. PRODUCT DEVELOPMENT COSTS	9 Months Ended
	Sep. 30, 2024
Notes
6. PRODUCT DEVELOPMENT COSTS	6. PRODUCT DEVELOPMENT COSTS Total Total Total Amortization Amortization Net Costs Additions Total Costs Amortization 3 Mo. Period End. 9-Months Ended Book Value 12/31/2023 2024 09/30/2024 12/31/2023 09/30/2024 09/30/2024 09/30/2024 Ameritek $120,000 $ - $120,000 $8,000 $2,000 $6,000 $106,000 interlinkONE 446,651 - 446,651 66,998 7,444 22,333 357,321 interlinkONE 36,071 - 36,071 3,607 601 1,804 30,661 Total costs $602,722 $ - $602,722 $78,605 $10,045 $30,136 $493,981 See table below for 2023 goodwill activity. Total Total Beginning Total Amortization Amortization Net Costs Transfer to goodwill Total Costs Book Value Amortization Transfer to goodwill during Year Ended Book Value 12/31/2022 2023 12/31/2023 12/31/2022 12/31/2022 2023 the year 2023 12/31/2023 12/31/2023 Ameritek $120,000 $ - $120,000 $ 120,000 $ - $ - $8,000 $8,000 $112,000 interlinkONE 446,651 0 446,651 409,430 37,221 - 29,776 66,997 379,654 Boski 235,660 235,660 0 204,238 31,422 200,310 3,928 35,350 - Boski 1,036,016 1,036,016 0 897,880 138,136 880,613 17,267 155,403 - VW Win 500,000 500,000 0 433,334 66,666 425,001 8,333 74,999 - Interactive Systems 775,761 413,039 362,722 691,721 84,040 678,792 12,929 96,969 - interlinkONE 36,071 36,071 34,869 1,202 - 2,404 3,606 32,465 Total $3,150,159 $2,184,715 $ 965,444 $2,791,472 $358,687 $2,184,716 $82,637 $441,324 $524,119

7. SHORT-TERM DEBT

7. SHORT-TERM DEBT	9 Months Ended
	Sep. 30, 2024
Notes
7. SHORT-TERM DEBT	7. SHORT-TERM DEBT Convertible Note 1, note $21,000 to Cloud Builder, Inc. Ameritek issued $185,000 non-convertible promissory note to Cloud Builder, Inc. on May 13, 2021 for a forty-two month note at 15% interest. The Company’s management and that of Cloud Builder, Inc. decided it was in their best interest to convert the note on August 5, 2021. Ameritek issued 30,000,000 shares to Cloud Builder, Inc. in consideration for $166,330 on September 9, 2021, which represents $164,000 repayment of principal, $2,330 accumulated interest payable, and issued a $21,000 note on demand to Cloud Builder, Inc., representing short-term debt at an annual interest rate of 6%, which adds back to the principal. Ameritek paid the interest of $4,727 for this short-term debt and still owes $21,000 in principal as of September 30, 2024. The Company owed $24,596 for this short-term debt, representing $21,000 principal and $3,596 interest as of December 31, 2023.

8. LOANS PAYABLE

8. LOANS PAYABLE	9 Months Ended
	Sep. 30, 2024
Notes
8. LOANS PAYABLE	8. LOANS PAYABLE Ameritek Ventures, Inc. has the following loan payable as of March 31, 2024 and December 31, 2023. September 30, December 31, 2024 2023 Bozki 1 $ 200,000 $ 200,000 Bozki 2 572,411 572,411 VW Win Epazz 3 250,000 250,000 SBA Reading Coop loan - 3,311 SBA Interactive Systems loan 535,145 500,000 SBFC LLC loan 44,684 42,753 Cloud Builder note - 364,973 Less: current portion - - Total promissory notes, less current portion $ 1,602,239 $ 1,933,448 1 2 3 Ameritek utilizes its available lines of credit with related parties (note 10) to justify the long-term classification of the current portion of third-party debt. As such the current portion of long-term debt of $54,849 is recorded as a long-term liability in the balance sheet as of September 30, 2024. The Company converted $55,280 accrued interest to long-term debt and recorded an accrued interest expense of $12,829 during the last three quarters entered September 3, 2024. The current portion of long-term debt of $46,063 was recorded as a long-term liability in the balance sheet as of December 31, 2023. The Company recorded an accrued interest expense of $28,873 as of December 31, 2023. The current portion of long-term debt of $46,063 is recorded as a long-term liability in the balance sheet as of December 31, 2023. The Company recorded an accrued interest expense of $547,204 as of December 31, 2023. Assumption of $200,000 convertible note from Bozki merger Ameritek merged with Bozki, Inc. on November 13, 2020. At the merger the Company assumed a 10-year, convertible note of $200,000 and accrued interest of $46,648 with Epazz, Inc., (“Epazz”), a Wyoming corporation and a related party, see note 10. The promissory note had an effective date of January 1, 2018, an interest rate of eight percent (8%) per year, which interest shall accrue from the effective date until January 1, 2028, unless prepaid prior to this date. The promissory note shall provide for one hundred twenty (120) equal monthly payments commencing one hundred twenty (120) days after April 1, 2018. Payee will have an option to defer 36 monthly payments. The payee will need to provide written notice of how many payments it wishes to defer. The deferred payment(s) will have an interest rate of 10%. On December 1, 2020 both parties agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $200,000 and accrued interest of $107,982 as of September 30, 2024. The total number of shares of common stock the noteholder could convert was 42,775,278 which is the total amount due of $307,982, divided by $0.0072, or $0.0009 share price at a 20% discount rate. Ameritek Ventures’ common stock share price was $0.0009 on September 30, 2024 as quoted on the https://www.otcmarkets.com/. The total amount due under the promissory note was $200,000 and accrued interest of $95,982 as of December 31, 2023. The total number of shares of common stock the noteholder could convert was 194,725,000, which is the total amount due of $295,982, divided by $0.0015, or $0.0019 share price at a 20% discount rate. The Ameritek Ventures, Inc. common stock share price was $0.0019 on December 31, 2023, as quoted on the https://www.otcmarkets.com/. Assumption of $1,000,000 convertible note from Bozki merger and conversion to $500,000 convertible note Ameritek merged with Bozki, Inc. on November 13, 2020. At the merger the Company assumed a 10-year convertible note of $1,000,000 and accrued interest of $9,078 with Epazz, Inc., a related party, see note 10. On September 15, 2021 both parties agreed to convert $500,000 of this debt into Ameritek common stock and a nine-year note with principal of $572,410 and 8% annual interest. This note would convert into an amortizing note after 2025. On December 1, 2020 Ameritek and Epazz agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $572,411 and accrued interest of $139,287 as of September 30, 2024. The total number of shares of common stock the noteholder could convert was 795,737,500, which is the total amount due of $711,698, divided by $0.0072, or $0.0009 share price at a 20% discount rate. Ameritek Ventures’ common stock share price was $0.0009 on September 30, 2024 as quoted on the https://www.otcmarkets.com/. The total amount due under the promissory note was $572,411 and accrued interest of $104,942 as of December 31, 2023. The total number of shares of common stock the noteholder could convert was 445,626,947, which is the total amount due of $677,353, divided by $0.0015, or $0.0019 share price at a 20% discount rate. On December 31, 2023 the Ameritek Ventures, Inc. common stock share price was $0.0019 as quoted on the https://www.otcmarkets.com/. Assumption of $250,000 note from VW Win Century, Inc. (Previously registered as, FlexFridge, Inc. an Illinois corporation) merger The Company merged with VW Win Century, Inc. (previously registered as FlexFridge, Inc., an Illinois Corporation) on November 10, 2020. At the merger the assuming simple note of $250,000 and accrued interest of $183,566, with Epazz, Inc., a related party, see note 10. This note has a 15% interest rate and a maturity date of December 29, 2025. On December 1, 2020 both parties agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $250,000 principal and accrued interest of $327,625 as of September 30, 2024. The total amount due under the promissory note was $250,000 and accrued interest of $299,500 as of December 31, 2023. Reading Coop loan for interlinkOne The Company assumed a loan from the Reading Coop for $27,957 with the acquisition of interlinkOne on May 15, 2021. The Reading Coop loan has an interest rate of 6.5% and the Company has been making payments each year to pay it off. Ameritek paid off the remaining balance of $3,311 during the first quarter of 2024. Ameritek paid $12,729 during the year ended December 31, 2023. SBA loan of $500,000 for Interactive Systems The Company applied for a Disaster loan to cover expenses and maintain the business during the period of Covid in March 2021. The Company received a $500,000 loan for 30 years with a 3.75% interest on October 31, 2021. The SBA loan is due September 25, 2051 and interest is accrued each reporting period. Ameritek owed $535,145, including accrued interest of $52,679 and paid $17,535, of which $5,757 represents principal as of September 30, 2024. The interest is added to the principal as of March 2024. The Company started to make payments for this loan in March 2024. Ameritek had accrued interest of $22,356 and did not make any loan payments as of December 31, 2023. SBFC LLC loan for $51,779 Ameritek has a loan with SBFC LLC, DBA Rapid advance with variable interest rate originating on 11/30/2022. The original loan amount was $37,000 and had an interest rate of 59%. The principal amount of the loan was increased by $28,313 representing accrued interest to date in September 2023. The principal amount was $50,462 and the Company made weekly payments of $1,284, and the interest rate was 89%. Ameritek had a balance of $44,684, of which $36,412 is principal and $12,958 is accrued interest and made $49,370 loan payments as of September 30, 2024. Ameritek had a balance of $42,753, incurred accrued interest of $12,632 and made $20,282 loan payments as of December 31, 2023. Cloud Builder, Inc. promissory note The Cloud Builder, Inc. note for $185,000 originated on May 13, 2021 with an interest rate of 15% and a due date of December 30, 2024. The loan originally had loan origination fees of 30,000,000 of common stock paid August 31, 2021. There was a dispute between the lender and the Company, which was settled on October 1, 2023 and this note was reinstated. Ameritek entered into a settlement agreement and recorded accrued interest expense of $25,960 in the last quarter of 2023. There were also three conversions of debt to common stock during the month of October 2023 related to this note. For the first conversion Ameritek issued 7,700,000 shares of common stock to Cloud Builder as loan origination fees. For the second and third conversions Ameritek issued 40,000,000 shares of common stock to Cloud Builder as part of the debt settlement (note 9). The Company and Cloud Builder, Inc. agreed to convert $32,480 of this debt into 29,000,000 class A common stock on January 31, 2024, see note 9. The Company and Cloud Builder, Inc. agreed to convert $22,800 of this debt into 30,000,000 class A common stock on April 29, 2024, see note 9. Ameritek paid off the remainder of $363,822 to Cloud Builder, Inc. during the quarter ended September 30, 2024. The total principal of the line of credit was $363,709 and the accrued interest of $5,483. Ameritek had a balance of $364,973 on the loan with Cloud Builder, Inc. and had accrued interest expense of $28,873 as of December 31, 2023.

9. STOCKHOLDER'S EQUITY AND CON

9. STOCKHOLDER'S EQUITY AND CONTRIBUTED CAPITAL	9 Months Ended
	Sep. 30, 2024
Notes
9. STOCKHOLDER'S EQUITY AND CONTRIBUTED CAPITAL	9. STOCKHOLDER’S EQUITY AND CONTRIBUTED CAPITAL Series A Preferred Stock The Company is authorized to issue 10,000,000 shares of $0.01 par value New Series A Preferred Stock. Liquidation Preference is equal to $0.01 per share. Series A Preferred Stock has no voting rights. Series A Preferred Stock shall be entitled to receive dividends once the Company has generated net income of over $2 million based on the Corporation’s audited statement of operations. At any time and from time-to-time after the issuance of the Series A Preferred Stock, any holder may convert any or all of the shares of Series A Preferred Stock held by such holder at the ratio of .60 of Common Stock. For example, an owner of convertible 10,000 shares of Preferred A Stock would be able to convert to 6,000 shares of Common Stock. However, the beneficial owner of such Series A Preferred Stock cannot convert their Series A Preferred stock where they will beneficially own in excess of 9.99% of the shares of the Common Stock. There were 10,000,000 Preferred Stock Series A shares authorized, 7,488,730 issued and outstanding as of September 30, 2024. There were 10,000,000 Preferred Stock Series A shares authorized, 7,488,730 issued and outstanding as of December 31, 2023. Series B Preferred Stock The Company is authorized to issue 10,000,000 shares of $0.01 par value Series B Preferred Stock. Series B Preferred Stock has liquidation and first position ownership rights on any assets owned by the Company. The Series B Preferred Stock has ten thousand votes per share voting rights and is not entitled to receive dividends. The holders of Series B Preferred Stock shall be entitled to interest payments on monies paid or loaned to the corporation for their Series B Preferred Shares and a first position in a security interest on any assets of the Company upon default of a loan to the Company, liquidation, or dissolution of the Company. Further, the Company may call these shares at any time provided the holders of the Series B Preferred Stock are paid the monies they paid for their Series B Preferred Stock along with any interest due. Upon the payment of principal and interest to the Series B Preferred Stock shareholders, the shares must be returned to the Company. These shares are non-convertible into a different class of shares. There were 10,000,000 Preferred Stock Series B shares authorized, 10,000,000 issued and outstanding as of September 30, 2024. There were 10,000,000 Preferred Stock Series B shares authorized, 10,000,000 issued and outstanding as of December 31, 2023. Series C Preferred Stock The Company is authorized to issue 60,000,000 shares of $0.01 par value Series C Preferred Stock. The Series C Preferred Stock has no voting rights. The conversion right is one to three fully paid shares of Common Stock. For example, an owner of convertible 1,000 shares of Preferred C Stock would be able to convert to 3,000 shares of Common Stock. However, the beneficial owner of such Series C Preferred Stock cannot convert their Series C Preferred stock where they will beneficially own in excess of 9.99% of the shares of the Common Stock. The Company issued 23,100,000 Preferred Stock C for commitment fees of $36,960 associated with fees related to the lines of credit, consistent with the terms of the agreement. These commitment fees are amortized over a five-year period. The amortization expense is included in the interest expense. There were 60,000,000 Preferred Stock Series C shares authorized, 59,988,972 issued and outstanding as of September 30, 2024. There were 60,000,000 Preferred Stock Series C shares authorized, 59,988,972 issued and outstanding as of December 31, 2023. Series D Preferred Stock The Company is authorized to issue 10,000,000 shares of $0.01 par value Series D Preferred Stock. Liquidation Preference is equal to $0.01 per share. Series D Preferred Stock has no voting rights. Series D Preferred Stock shall be entitled to receive dividends once the Company has generated net income of over $1 million based on the Corporation’s audited statement of operations at a rate of 1.5%. At any time and from time-to-time after the issuance of the Series D Preferred Stock, any holder may convert any or all of the shares of Series D Preferred Stock held by such holder at the ratio of .10 of Common Stock. For example, an owner of convertible 10,000 shares of Preferred D Stock would be able to convert to 1,000 shares of Common Stock. However, the beneficial owner of such Series D Preferred Stock cannot convert their Series D Preferred stock where they will beneficially own in excess of 9.99% of the shares of the Common Stock. There were 10,000,000 Preferred Stock Series D shares authorized, 9,083,630 issued and outstanding as of September 30, 2024. There were 10,000,000 Preferred Stock Series D shares authorized, 9,083,630 issued and outstanding as of December 31, 2023. Series E Preferred Stock The Company is authorized to issue 23,000,000 shares of $0.01 par value Series E Preferred Stock. Liquidation Preference is equal to $0.01 per share. Series E Preferred Stock has no voting rights. Series E Preferred Stock shall be entitled to receive dividends once the Company has generated net income of over $2 million based on the Corporation’s audited statement of operations at a rate of 6%. At any time and from time-to-time after the issuance of the Series E Preferred Stock, any holder may convert any or all of the shares of Series E Preferred Stock held by such holder at the ratio of .15 of Common Stock. For example, an owner of convertible 10,000 shares of Preferred E Stock would be able to convert to 1,500 shares of Common Stock. However, the beneficial owner of such Series E Preferred Stock cannot convert their Series E Preferred stock where they will beneficially own in excess of 9.99% of the shares of the Common Stock. There were 23,000,000 Preferred Stock Series E shares authorized, 23,000,000 issued and outstanding as of September 30, 2024. There were 23,000,000 Preferred Stock Series E shares authorized, 23,000,000 issued and outstanding as of December 31, 2023. Common Stock Ameritek has 950,000,000 authorized shares of $0.001 par value Common Stock with cusip number 03078H. The Common Stock is quoted on https://www.otcmarkets.com/ under ticker symbol ATVK with limited trading. On March 31, 2024 the common stock share price closed at $0.0015 per share and the Company had approximately 111 shareholders. Ameritek issued 20,000,000 shares of Common Stock for debt conversion to common stock, consistent with the terms of the agreement on October 2, 2023. Ameritek issued 7,700,000 shares of Preferred Stock, Series C to GG Mars Capital, Inc., a related party, for debt issuance fees consistent with the terms of the agreement on October 2, 2023. The President of GG Mars Capital, Inc. is Vivienne Passley, Shaun Passley’s aunt (note 10). Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Star Financial Corporation, a related party, for debt issuance fees consistent with the terms of the agreement on October 2, 2023. The President of Star Financial Corporation is Fay Passley, Shaun Passley’s mother (note 10). Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Cloud Builder, Inc. for debt issuance fees consistent with the terms of the agreement on October 2, 2023. The Company settled a note payable for $164,000 which reduced the amount of the additional paid-in-capital for the same amount on October 2, 2023. Ameritek issued 20,000,000 shares of Common Stock for debt conversion to common stock, consistent with the terms of the agreement on October 26, 2023. Ameritek issued 29,000,000 shares of Common Stock for debt conversion to Cloud Builder, Inc. into class A common stock, consistent with the terms of the agreement on March 14, 2024 (note 8). Ameritek issued 30,000,000 shares of Common Stock for debt conversion to Cloud Builder, Inc. into class A common stock, consistent with the terms of the agreement on April 29, 2024 (note 8). There were 950,000,000 shares of common stock authorized, 613,226,791 issued and outstanding as of September 30, 2024. There were 950,000,000 shares of common stock authorized, 554,226,791 issued and outstanding as of December 31, 2023.

10. RELATED PARTIES

10. RELATED PARTIES	9 Months Ended
	Sep. 30, 2024
Notes
10. RELATED PARTIES	10. RELATED PARTIES We organized the related party transactions by total as of March 31, 2024 in the table below according to ASC 850. Readers should refer to the footnotes following the table for a detailed description of all related party transactions. ASC 850 Related Party Relationship Transaction type Stock as of March 31, 2024 Total dollars as of March 31, 2024 1 Shaun Passley, PhD Chairman of the BOD, Secretary, President, CEO, CFO, COO Common stock ownership 79,098,457 - 2 Shaun Passley, PhD Chairman of the BOD, Secretary, President, CEO, CFO, COO Preferred C stock ownership 2,000,000 - 3 Epazz, Inc.1 Owner of over 95% voting stock Preferred B stock ownership 10,000,000 - 4 Epazz, Inc. Owner of over 95% voting stock Common stock ownership 50,000,000 - 5 Epazz, Inc. Owner of over 95% voting stock Assumption of Bozki, Inc. note 299,982 6 Epazz, Inc. Owner of over 95% voting stock Assumption of Bozki, Inc. note 688,801 7 Epazz, Inc. Owner of over 95% voting stock Assumption of VW Win, Inc. note 588,875 8 Epazz, Inc.2 Owner of over 95% voting stock Management Services Agreement - 176,500 9 GG Mars Capital, Inc. President is Vivienne Passley, Shaun Passley's family member. Preferred C stock ownership 22,159,336 - 10 GG Mars Capital, Inc. President is Vivienne Passley, Shaun Passley's family member. Common stock ownership 18,103,638 - 11 Vivienne Passley Shaun Passley's family member. Common stock ownership 300 - 12 Star Financial Corporation President is Fay Passley, Shaun Passley's family member. Preferred C stock ownership 22,236,666 - 13 Star Financial Corporation Fay Passley, President of Star Financial Corporation is Shaun Passley's family member. Common stock ownership 18,106,005 - 14 Fay Passley Shaun Passley's family member Common stock ownership 300 - 15 Craig Passley Shaun Passley's family member Preferred C stock ownership 4,800,000 - 16 Craig Passley Shaun Passley's family member Common stock ownership 300 - 17 Olga Passley Shaun Passley's family member Common stock ownership 300 - 18 Lloyd Passley Shaun Passley's family member Common stock ownership 300 - 1 2 Notes Payable Assumption of $200,000 convertible note from Bozki merger Ameritek merged with Bozki, Inc. on November 13, 2020. At the merger the Company assumed a 10-year, convertible note of $200,000 and accrued interest of $46,648 with Epazz, Inc., (“Epazz”), a Wyoming corporation and a related party, see note 10. The promissory note had an effective date of January 1, 2018, an interest rate of eight percent (8%) per year, which interest shall accrue from the effective date until January 1, 2028, unless prepaid prior to this date. The promissory note shall provide for one hundred twenty (120) equal monthly payments commencing one hundred twenty (120) days after April 1, 2018. Payee will have an option to defer 36 monthly payments. The payee will need to provide written notice of how many payments it wishes to defer. The deferred payment(s) will have an interest rate of 10%. On December 1, 2020 both parties agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $200,000 and accrued interest of $107,982 as of September 30, 2024. The total number of shares of common stock the noteholder could convert was 42,775,278 which is the total amount due of $307,982, divided by $0.0072, or $0.0009 share price at a 20% discount rate. Ameritek Ventures’ common stock share price was $0.0009 on September 30, 2024 as quoted on the https://www.otcmarkets.com/. The total amount due under the promissory note was $200,000 and accrued interest of $95,982 on December 31, 2023. The total number of shares of common stock the noteholder could convert was 194,725,000, which is the total amount due of $295,982, divided by $0.0015, or $0.0019 share price at a 20% discount rate. The Ameritek Ventures, Inc. common stock share price was $0.0019 on December 31, 2023, as quoted on the https://www.otcmarkets.com/. Assumption of $1,000,000 convertible note from Bozki merger and conversion to $500,000 convertible note Ameritek merged with Bozki, Inc. on November 13, 2020. At the merger the Company assumed a 10-year convertible note of $1,000,000 and accrued interest of $9,078 with Epazz, Inc., a related party, see note 10. On September 15, 2021 both parties agreed to convert $500,000 of this debt into Ameritek common stock and a nine-year note with principal of $572,410 and 8% annual interest. This note would convert into an amortizing note after 2025. On December 1, 2020 Ameritek and Epazz agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $572,411 and accrued interest of $107,982 as of September 30, 2024. The total number of shares of common stock the noteholder could convert was 42,775,278 which is the total amount due of $307,982, divided by $0.0072, or $0.0009 share price at a 20% discount rate. Ameritek Ventures’ common stock share price was $0.0009 on September 30, 2024 as quoted on the https://www.otcmarkets.com/. The total amount due under the promissory note was $572,411 and accrued interest of $104,942 on December 31, 2023. The total number of shares of common stock the noteholder could convert was 445,626,947, which is the total amount due of $677,353, divided by $0.0015, or $0.0019 share price at a 20% discount rate. On December 31, 2023 the Ameritek Ventures, Inc. common stock share price was $0.0019 as quoted on the https://www.otcmarkets.com/. Assumption of $250,000 note from VW Win Century, Inc. (Previously registered as, FlexFridge, Inc. an Illinois corporation) merger The Company merged with VW Win Century, Inc. (previously registered as FlexFridge, Inc., an Illinois Corporation) on November 10, 2020. At the merger the assuming simple note of $250,000 and accrued interest of $183,566, with Epazz, Inc., a related party, see note 10. This note has a 15% interest rate and a maturity date of December 29, 2025. On December 1, 2020 both parties agreed to defer payments until January 1, 2028. The total amount due under the promissory note was $250,000 principal and accrued interest of $327,625 as of September 30, 2024. The total amount due under the promissory note was $250,000 principal and $299,500 was accrued interest as of December 31, 2023. Management agreement with Epazz, Inc. Ameritek entered into a management agreement with Epazz, Inc., a related party, with a minimum annual fee of $350,000 on November 12, 2020 in consideration for the services provided and to be provided. Epazz, Inc. is a company controlled by Shaun Passley, Ameritek Ventures’ Chief Executive Officer. As per the management services agreement between Ameritek and Epazz, Epazz shall charge a minimum annual fee of $350,000. The development and support expenses included $176,500 charged by Epazz, Inc. under the management services agreement between Ameritek and Epazz for the nine months ended September 30, 2024. The $176,500 expenses consisted of · · · For the three quarters ended September 30, 2023, the development and support expenses included $207,000 charged by Epazz, Inc. The $207,000 expenses consisted of · · · The Company had an accounts payable balance of $1,158,694 due to Epazz, Inc., at September 30, 2023. The Company has advanced funds of $342,380 to various subsidiaries of Epazz, Inc. during the 1st quarter. For the presentation purposes, the accounts payable balance due to Epazz was offset with what was advanced, and the net amount payable to Epazz at September 30, 2023 was $816,314. Stock issuances On October 2, 2023 Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Star Financial Corporation, a related party, for debt issuance fees consistent with the terms of the agreement. The President of Star Financial Corporation is Fay Passley, Shaun Passley’s mother (note 9). Other transactions Epazz, Inc. had invoices totaling $317,793 during the nine months ended September 30, 2024. Epazz, Inc. had invoices totaling $414,000 during 2023. The Company reclassified $697,359 advanced to Epazz, Inc. and ZenaTech, Inc. through Ameritek Ventures to offset this accounts payables balance. The total accounts payable balance after the offset was $771,835.

11. LEGAL PROCEEDINGS

11. LEGAL PROCEEDINGS	9 Months Ended
	Sep. 30, 2024
Notes
11. LEGAL PROCEEDINGS	11. LEGAL PROCEEDINGS Meridian Pacific Holdings, LLC filed a lawsuit against certain directors, officers, affiliates, and the Company for breach of contract and fraud, in the Superior Court of the State of California, County of Los Angeles on May 6, 2024. The lawsuit alleges that certain officers of the company misrepresented the business and asked for business financing of about $1.6 million for operations from Meridian Pacific and never delivered the fiber optic assets promised. The judge in this case dismissed all claims against Ameritek Ventures, Inc. on October 19, 2023. The Company filed a lawsuit in the Clark County, Nevada, court against Clinton L. Stokes, III, the former owner of the Company, to settle the matter of shares ownership and that of if the asset coming from Fiber Optic Assets was purchased free and clear of any encumberment from Meridian Financial Group, LLC on March 6, 2023. Meridian Financial Group, LLC has a claim on the assets in the business of fiber optics previously owned by Clinton L. Stokes III. This case is still pending. There is no trial date set for this case. This litigation is not expected to have a material effect on the Company.

13. INCOME TAXES

13. INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Notes
13. INCOME TAXES	1. INCOME TAXES The Company accounts for income taxes at each calendar year-end under FASB Accounting Standard Codification ASC 740 "Income Taxes." ASC 740 provides that deferred tax assets and liabilities are recorded based on the differences between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities at the end of each calendar year-end 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. The Company did not have any eligible net operating income (or loss) carry forwards as the Company has not filed the appropriate federal and state income tax returns so any accumulated net operating income (or loss) could be subject to the respective tax agency disallowance for the fiscal year ended 2023. Any actual net operating income would be limited by the accelerated depreciation and basis reduction of noncash assets acquired. The Company did not pay any income taxes for the nine months ended September 30, 2024 or the year ended December 31, 2023.

14. SUBSEQUENT EVENTS

14. SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Notes
14. SUBSEQUENT EVENTS	2. SUBSEQUENT EVENTS None.

2. SUMMARY OF ACCOUNTING PRIN_2

2. SUMMARY OF ACCOUNTING PRINCIPLES: Basis of Accounting (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Basis of Accounting	Basis of Accounting The financial statements and accompanying notes are prepared under accrual of accounting in accordance with generally accepted accounting principles of the United States of America ("US GAAP"). These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein.

2. SUMMARY OF ACCOUNTING PRIN_3

2. SUMMARY OF ACCOUNTING PRINCIPLES: Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

2. SUMMARY OF ACCOUNTING PRIN_4

2. SUMMARY OF ACCOUNTING PRINCIPLES: Cash and Cash Equivalents (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

2. SUMMARY OF ACCOUNTING PRIN_5

2. SUMMARY OF ACCOUNTING PRINCIPLES: Long-lived Assets (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Long-lived Assets	Long-lived Assets The Company reviews the carrying value of property, plant, and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized as equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors.

2. SUMMARY OF ACCOUNTING PRIN_6

2. SUMMARY OF ACCOUNTING PRINCIPLES: Property and Equipment (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Property and Equipment	Property and Equipment Equipment is recorded at its acquisition cost, which includes the costs to bring the equipment to the condition and location for its intended use, and equipment is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Furniture and fixtures 5 years Computers and equipment 3-5 years Website development 3 years Leasehold improvements 5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the remaining lease term or the estimated useful lives of the improvements. Assets held under capital leases are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Amortization expense is computed using the straight-line method over the useful lives of the assets due to transfer of ownership after the lease term has expired. Maintenance and repairs will be charged to expenses as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Property and equipment are evaluated for impairment whenever impairment indicators are prevalent. The Company will assess the recoverability of equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management.

2. SUMMARY OF ACCOUNTING PRIN_7

2. SUMMARY OF ACCOUNTING PRINCIPLES: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company has debt instruments that require fair value measurement on a recurring basis.

2. SUMMARY OF ACCOUNTING PRIN_8

2. SUMMARY OF ACCOUNTING PRINCIPLES: Intangible Assets and Intellectual Property (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Intangible Assets and Intellectual Property	Intangible Assets and Intellectual Property Intangible assets are amortized using the straight-line method over their estimated period of benefit of five to fifteen years. We evaluate the recoverability of intangible assets periodically and take into consideration events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets are subject to amortization. No material impairments of intangible assets have been identified during any of the periods presented. The Company’s accumulated amortization expense on intangible assets totaled $108,740 for the nine months ended September 30, 2024, and $441,326 for the year ended December 31, 2023. (a) Product Development During the fourth quarter of 2022, certain historical accounts have been reclassified to comply with their treatment according to ASC. What was classified as goodwill in 2021 is classified as product development for 2022. Upon further consideration, discussion and review, the Company has reverted to its previous classification of goodwill, separating goodwill from product development during 2023. Goodwill is not being amortized. (b) Patent The Company has a US patent 9217598B2 for FlexFridge, a foldable refrigerator, acquired with the Bozki merger. The patent is not being amortized because we have not put it into production yet. However, we will amortize it when it goes into production. Ameritek Ventures sold in the first quarter of 2022 a drone patent in exchange for 3,500,000 common shares per share Canadian to ZenaTech, Inc, a related party, at the exchange rate of 1.2691 $US to CAN$, as listed by https://www.poundsterlinglive.com/. Ameritek realized $661,887 revenue from this sale equally from the period January 1 through December 31, 2022.

2. SUMMARY OF ACCOUNTING PRIN_9

2. SUMMARY OF ACCOUNTING PRINCIPLES: Goodwill (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Goodwill	Goodwill The Company evaluates the carrying value of goodwill during the fourth quarter of each year and between annual evaluations if events occur or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. Such circumstances could include, but are not limited to (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, or (3) an adverse action or assessment by a regulator. When evaluating whether goodwill is impaired, the Company compares the fair value of the reporting unit to which the goodwill is assigned to the reporting unit's carrying amount, including goodwill. The fair value of the reporting unit is estimated using a combination of the income, or discounted cash flows, approach, and the market approach, which utilizes comparable companies' data. If the carrying amount of a reporting unit exceeds its fair value, then the amount of the impairment loss must be measured. The impairment loss would be calculated by comparing the implied fair value of reporting unit goodwill to its carrying amount. In calculating the implied fair value of reporting unit goodwill, the fair value of the reporting unit is allocated to all of the other assets and liabilities of that unit based on their fair values. The excess of the fair value of a reporting unit over the amount assigned to its other assets and liabilities is the implied fair value of goodwill. An impairment loss would be recognized when the carrying amount of goodwill exceeds its implied fair value. The Company's evaluation of goodwill completed during the past periods resulted in no impairment losses for the year ended December 31, 2023. Change in accounting policy for goodwill during financial statements made during fiscal year 2023 The Company acquired Interactive Systems, Inc. in May 2021. The cost of the acquisition in excess of net tangible assets was $775,761. Of this amount, $362,721 was associated with product development and amortized over a period of just under two years, which corresponds to the useful life of the asset. The remaining amount of $413,039 is associated with goodwill. Product development cost was determined based on the cost the Company would have incurred to develop the software acquired. Amortization expense was recorded correctly during the period since acquisition. The Company incorrectly recorded the net product development cost as goodwill on the balance sheet and in the associated footnotes. Accordingly, goodwill on the balance sheet as of December 31, 2022 was reduced by $42,457 and product development cost was increased by a net amount of $42,457. The amount of the reclass as of December 31, 2022 included gross intangible of $362,721 and accumulated amortization of $320,264. Product development costs associated with this asset as of December 31, 2021 included gross intangible of $362,721 and accumulated amortization of $150,435, which is a net asset of $212,286. During the fourth quarter of 2022, certain historical accounts have been reclassified to comply with their treatment according to ASC. What was classified as goodwill in 2021 is classified as product development for 2022. Upon further consideration, discussion and review, the Company has reversed its previous classification of goodwill, separating goodwill from product development. There was no change in the accounting treatment. The Company has made various acquisitions and mergers historically. In the years of acquisitions/mergers, the Company has treated excess consideration paid in acquisition as product development (intangible other than goodwill) or goodwill. Although the same treatment was applied under the account title ‘Goodwill’ until September 2022, but was treated as product development, an intangible other than goodwill. In December 2022, the Company changed the nomenclature of this account from goodwill to product development. The previous year's figures as of December 31, 2022 are for twelve months in the balance sheet and have not been reinstated for the adjustments for change in the accounting of goodwill and product development. This is because of the change in the adjustments as stated in the above paragraphs that have been carried out in the current year. The Company changed its accounting policy of classification of excess amount paid in the various acquisitions and mergers from product development (intangible other than goodwill) to goodwill for the financial statements as of June 30, 2023 and revised the useful life of reclassified product development cost in case of Interactive Systems, Inc. The Company went to its original classification of goodwill in 2023. It does not There was no effect for the year ending December 31, 2023 due to going back to the original treatment period of goodwill.

2. SUMMARY OF ACCOUNTING PRI_10

2. SUMMARY OF ACCOUNTING PRINCIPLES: Beneficial Conversion Features (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Beneficial Conversion Features	Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of warrants if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.

2. SUMMARY OF ACCOUNTING PRI_11

2. SUMMARY OF ACCOUNTING PRINCIPLES: Basic and Diluted Net Earnings per Share (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Basic and Diluted Net Earnings per Share	Basic and Diluted Net Earnings per Share Basic net earnings (loss) per common share is computed by dividing net earnings (loss) applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.

2. SUMMARY OF ACCOUNTING PRI_12

2. SUMMARY OF ACCOUNTING PRINCIPLES: Earnings per Share (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Earnings per Share	Earnings per Share The basic earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the weighted average number of common shares issued and outstanding during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first year for any potentially dilutive debt or equity.

2. SUMMARY OF ACCOUNTING PRI_13

2. SUMMARY OF ACCOUNTING PRINCIPLES: Dividends (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Dividends	Dividends The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid during the period shown.

2. SUMMARY OF ACCOUNTING PRI_14

2. SUMMARY OF ACCOUNTING PRINCIPLES: Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Revenue Recognition	Revenue Recognition We account for revenue in accordance with ASC Topic 606, “ Revenue from Contracts with Customers Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s performance obligations are classified as deferred revenue on the balance sheet. Our Company sells software with the following terms, twelve months, six months, three months and one month. Ameritek earns its revenue with the passage of time. Any unearned revenue is classified as deferred revenue. For each reporting period we prepare a schedule to separate the revenue earned from the deferred revenue and book the deferred amount. Deferred revenue are payments received from customers for products or services that have not been delivered yet. There are no costs associated with the deferred revenue since all the costs are incurred in day-to-day operations and through the passage of time. Ameritek had $242,546 of outstanding performance obligations comprised of deferred revenue as of September 30, 2024. The Company expects to recognize approximately 25% in the fourth quarter of 2024, 25% in the first quarter of 2025, and the remaining thereafter. The amount transferred to revenue from deferred revenue during the first nine months of 2024 was $303,675. Revenue Recognition The Company designs and sells various software and maintenance programs to business enterprises including, among others, warehouse distribution to printing and battery manufacturing companies, and marketing services to financial services and insurance companies, printing, or advertising companies. Prior to shipment, each software product is tested extensively to meet Company specifications. The software is shipped fully functional via electronic delivery but requires some installation and setup. Installation is a standard process, outlined in the owner's manual, consisting principally of setup, calibrating, and testing the software. A purchaser of the software could complete the process using the information in the owner's manual, although it would probably take significantly longer than it would take the Company’s technicians to perform the tasks. Although other vendors do not install the Company’s software, they do provide largely interchangeable installation services for a fee. Historically, the Company has never sold the software without installation. Most installations are performed by the Company within 7 to 24 days of shipment and are included in the overall sales price of the software. In addition, the customer must pay for support contracts and training packages, depending on their desired level of service. The Company is the only manufacturer of the software and it only sells software on a standalone basis directly to the end user. The sales price of the arrangement consists of the software, installation, and training and support services, which the customer is obligated to pay in full upon delivery of the software. In addition, there are no general rights of return involved in these arrangements. Therefore, the software is accounted for as a separate unit of accounting. The Company does not have vendor-specific objective evidence of selling price for the software because it does not sell the software separately (without installation services and support contracts). In addition, third-party evidence of selling price does not exist as no vendor separately sells the same or largely interchangeable software. Therefore, the Company uses its best estimate of selling price when allocating such arrangement consideration. In estimating its selling price for the software, the Company considers the cost to produce the software, profit margin for similar arrangements, customer demand, effect of competitors on the Company’s software, and other market constraints. When applying the relative selling price method, the Company uses its best estimate of selling price for the software, and third-party evidence of selling price for the installation. Accordingly, without considering whether any portion of the amount allocable to the software is contingent upon delivery of the other items, the Company allocates the selling price to the software, support, and installation. The Company doesn’t currently provide product warranties, but if it does in the future it will provide for specific product lines and accrue for estimated future warranty costs in the period in which the revenue is recognized.

2. SUMMARY OF ACCOUNTING PRI_15

2. SUMMARY OF ACCOUNTING PRINCIPLES: Collection Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Collection Policy	Collection Policy When all collections activities are exhausted and an account receivable is deemed uncollected, the company creates a reserve in the allowance for doubtful accounts. Based on management experience, which may involve obtaining a legal opinion on its collectability, the company will then write off the amount uncollectible by reducing the allowance for doubtful accounts.

2. SUMMARY OF ACCOUNTING PRI_16

2. SUMMARY OF ACCOUNTING PRINCIPLES: Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Income Taxes	Income Taxes The Company utilizes the asset and liability method of accounting for deferred income taxes as prescribed by the FASB Accounting Standard Codification, ("ASC"), 740 (Income Taxes). This method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the tax return and financial statement reporting basis of certain assets and liabilities. As required by ASC 740-10, "Income Taxes", the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. Management does not believe that there are any uncertain tax positions which would have a material impact on the financial statements. The Company has elected to include interest and penalties related to uncertain tax positions as a component of income tax expense. To date, the Company has not recorded any interest or penalties related to uncertain tax positions.

2. SUMMARY OF ACCOUNTING PRI_17

2. SUMMARY OF ACCOUNTING PRINCIPLES: Advertising (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Advertising	Advertising Advertising is expensed when incurred. Ameritek spent $7,162, and $7,165 on advertising for the nine months ended September 30, 2024, and 2023.

2. SUMMARY OF ACCOUNTING PRI_18

2. SUMMARY OF ACCOUNTING PRINCIPLES: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2024
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change. The Company currently does not have any recent accounting pronouncements that they are studying, and feel may be applicable. Bansal & Co. LLP served as our principal independent public accountant for reporting fiscal year ended December 31, 2023.

2. SUMMARY OF ACCOUNTING PRI_19

2. SUMMARY OF ACCOUNTING PRINCIPLES: Property and Equipment: Schedule of estimated useful lives of Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of estimated useful lives of Property, Plant and Equipment	Furniture and fixtures 5 years Computers and equipment 3-5 years Website development 3 years Leasehold improvements 5 years

3. FAIR VALUE OF FINANCIAL IN_2

3. FAIR VALUE OF FINANCIAL INSTRUMENTS: Fair Value Measurements, Nonrecurring (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Fair Value Measurements, Nonrecurring	Fair Value Measurements as of September 30, 2024 Level 1 Level 2 Level 3 Assets ZenaTech securities $ - $ 661,886 $ - Total assets - 661,886 - Liabilities Short-term debt - 338,793 - Long-term debt, including current portion - 1,602,239 - Total liabilities $ - $ (1,941,032 ) $ - Fair Value Measurements as of December 31, 2023 Level 1 Level 2 Level 3 Assets ZenaTech securities $ - $ 661,886 $ - Total assets - 661,886 - Liabilities Short-term debt - 21,000 - Long-term debt, including current portion - 1,933,448 - Total liabilities $ - $ (1,954,448 ) $ -

4. PROPERTY AND EQUIPMENT_ Sche

4. PROPERTY AND EQUIPMENT: Schedule of Property, Plant, and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of Property, Plant, and Equipment	September 30, 2024 December 31, 2023 Furniture and fixtures $ 7,694 $ 7,694 Computer and equipment 28,568 28,568 Software 4,200 4,200 Assets held under capital leases 2,783 2,783 Total property and equipment 43,245 43,245 Less: accumulated depreciation (43,245 ) (43,245 ) Net property and equipment $ - $ -

5. ACQUISITIONS_ Interactive Sy

5. ACQUISITIONS: Interactive Systems, Inc. Acquisition (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Interactive Systems, Inc. Acquisition	May 2021 Consideration paid: Total cost $ 675,000 Net assets acquired: Additional paid-in capital (235,012 ) Capital stock (35,926 ) Owners - fractional stock purchase 88,902 Retained earnings at December 31, 2020 352,609 Treasury stock 33,326 Retained earnings January 1, 2021 to May 14, 2021 (103,138 ) Total net assets acquired when purchasing Interactive Systems, Inc. (100,761 ) Consideration paid in excess of fair value (Goodwill) 1 $ 775,761 (1)

6. PRODUCT DEVELOPMENT COSTS_ S

6. PRODUCT DEVELOPMENT COSTS: Schedule of Product Development Costs (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of Product Development Costs	Total Total Total Amortization Amortization Net Costs Additions Total Costs Amortization 3 Mo. Period End. 9-Months Ended Book Value 12/31/2023 2024 09/30/2024 12/31/2023 09/30/2024 09/30/2024 09/30/2024 Ameritek $120,000 $ - $120,000 $8,000 $2,000 $6,000 $106,000 interlinkONE 446,651 - 446,651 66,998 7,444 22,333 357,321 interlinkONE 36,071 - 36,071 3,607 601 1,804 30,661 Total costs $602,722 $ - $602,722 $78,605 $10,045 $30,136 $493,981

6. PRODUCT DEVELOPMENT COSTS__2

6. PRODUCT DEVELOPMENT COSTS: Schedule of Goodwill Activity (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of Goodwill Activity	Total Total Beginning Total Amortization Amortization Net Costs Transfer to goodwill Total Costs Book Value Amortization Transfer to goodwill during Year Ended Book Value 12/31/2022 2023 12/31/2023 12/31/2022 12/31/2022 2023 the year 2023 12/31/2023 12/31/2023 Ameritek $120,000 $ - $120,000 $ 120,000 $ - $ - $8,000 $8,000 $112,000 interlinkONE 446,651 0 446,651 409,430 37,221 - 29,776 66,997 379,654 Boski 235,660 235,660 0 204,238 31,422 200,310 3,928 35,350 - Boski 1,036,016 1,036,016 0 897,880 138,136 880,613 17,267 155,403 - VW Win 500,000 500,000 0 433,334 66,666 425,001 8,333 74,999 - Interactive Systems 775,761 413,039 362,722 691,721 84,040 678,792 12,929 96,969 - interlinkONE 36,071 36,071 34,869 1,202 - 2,404 3,606 32,465 Total $3,150,159 $2,184,715 $ 965,444 $2,791,472 $358,687 $2,184,716 $82,637 $441,324 $524,119

8. LOANS PAYABLE_ Schedule of D

8. LOANS PAYABLE: Schedule of Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of Debt	September 30, December 31, 2024 2023 Bozki 1 $ 200,000 $ 200,000 Bozki 2 572,411 572,411 VW Win Epazz 3 250,000 250,000 SBA Reading Coop loan - 3,311 SBA Interactive Systems loan 535,145 500,000 SBFC LLC loan 44,684 42,753 Cloud Builder note - 364,973 Less: current portion - - Total promissory notes, less current portion $ 1,602,239 $ 1,933,448

10. RELATED PARTIES_ Schedule o

10. RELATED PARTIES: Schedule of Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2024
Tables/Schedules
Schedule of Related Party Transactions	ASC 850 Related Party Relationship Transaction type Stock as of March 31, 2024 Total dollars as of March 31, 2024 1 Shaun Passley, PhD Chairman of the BOD, Secretary, President, CEO, CFO, COO Common stock ownership 79,098,457 - 2 Shaun Passley, PhD Chairman of the BOD, Secretary, President, CEO, CFO, COO Preferred C stock ownership 2,000,000 - 3 Epazz, Inc.1 Owner of over 95% voting stock Preferred B stock ownership 10,000,000 - 4 Epazz, Inc. Owner of over 95% voting stock Common stock ownership 50,000,000 - 5 Epazz, Inc. Owner of over 95% voting stock Assumption of Bozki, Inc. note 299,982 6 Epazz, Inc. Owner of over 95% voting stock Assumption of Bozki, Inc. note 688,801 7 Epazz, Inc. Owner of over 95% voting stock Assumption of VW Win, Inc. note 588,875 8 Epazz, Inc.2 Owner of over 95% voting stock Management Services Agreement - 176,500 9 GG Mars Capital, Inc. President is Vivienne Passley, Shaun Passley's family member. Preferred C stock ownership 22,159,336 - 10 GG Mars Capital, Inc. President is Vivienne Passley, Shaun Passley's family member. Common stock ownership 18,103,638 - 11 Vivienne Passley Shaun Passley's family member. Common stock ownership 300 - 12 Star Financial Corporation President is Fay Passley, Shaun Passley's family member. Preferred C stock ownership 22,236,666 - 13 Star Financial Corporation Fay Passley, President of Star Financial Corporation is Shaun Passley's family member. Common stock ownership 18,106,005 - 14 Fay Passley Shaun Passley's family member Common stock ownership 300 - 15 Craig Passley Shaun Passley's family member Preferred C stock ownership 4,800,000 - 16 Craig Passley Shaun Passley's family member Common stock ownership 300 - 17 Olga Passley Shaun Passley's family member Common stock ownership 300 - 18 Lloyd Passley Shaun Passley's family member Common stock ownership 300 -

1. GENERAL ORGANIZATION AND B_2

1. GENERAL ORGANIZATION AND BUSINESS (Details)	9 Months Ended
	Sep. 30, 2024
Details
Entity Incorporation, Date of Incorporation	Dec. 27, 2010
Entity Incorporation, State or Country Code	NV

2. SUMMARY OF ACCOUNTING PRI_20

2. SUMMARY OF ACCOUNTING PRINCIPLES: Property and Equipment: Schedule of estimated useful lives of Property, Plant and Equipment (Details)	Sep. 30, 2024
Furniture and Fixtures
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment | Minimum
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment | Maximum
Property, Plant and Equipment, Useful Life	5 years
Website developent
Property, Plant and Equipment, Useful Life	3 years
Leaseholds and Leasehold Improvements
Property, Plant and Equipment, Useful Life	5 years

3. FAIR VALUE OF FINANCIAL IN_3

3. FAIR VALUE OF FINANCIAL INSTRUMENTS: Fair Value Measurements, Nonrecurring (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1
Fair value measurement, ZenaTech securities	$ 0	$ 0
Fair value measurement, Total assets	0	0
Fair value measurement, Short-term debt	0	0
Fair value measurement, Long-term debt, including current portion	0	0
Fair value measurement, Total liabilities	0	0
Fair Value, Inputs, Level 2
Fair value measurement, ZenaTech securities	661,886	661,886
Fair value measurement, Total assets	661,886	661,886
Fair value measurement, Short-term debt	338,793	21,000
Fair value measurement, Long-term debt, including current portion	1,602,239	1,933,448
Fair value measurement, Total liabilities	(1,941,032)	(1,954,448)
Fair Value, Inputs, Level 3
Fair value measurement, ZenaTech securities	0	0
Fair value measurement, Total assets	0	0
Fair value measurement, Short-term debt	0	0
Fair value measurement, Long-term debt, including current portion	0	0
Fair value measurement, Total liabilities	$ 0	$ 0

4. PROPERTY AND EQUIPMENT_ Sc_2

4. PROPERTY AND EQUIPMENT: Schedule of Property, Plant, and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Details
Furniture and fixtures	$ 7,694	$ 7,694
Computer and equipment	28,568	28,568
Software	4,200	4,200
Assets held under capital leases	2,783	2,783
Total property and equipment	43,245	43,245
Less: accumulated depreciation	(43,245)	(43,245)
Net property and equipment	$ 0	$ 0

4. PROPERTY AND EQUIPMENT (Deta

4. PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Details
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 43,245	$ 43,245

5. ACQUISITIONS (Details)

5. ACQUISITIONS (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023	Oct. 01, 2021	[2]	May 14, 2021
Product Development Costs		$ 602,722	$ 602,722
Interactive Systems
Product Development Costs	[1]					$ 775,761
InterlinkONE
Product Development Costs		$ 446,651	$ 446,651	$ 446,651
[1]The excess of the net fair value of assets acquired and liabilities assumed from purchase of Interactive Systems, Inc. was assigned to goodwill.[2]The excess of the net fair value of assets acquired and liabilities assumed from purchase of interlinkONE was assigned to product development.

5. ACQUISITIONS_ Interactive _2

5. ACQUISITIONS: Interactive Systems, Inc. Acquisition (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023	May 14, 2021
Product Development Costs		$ 602,722	$ 602,722
Interactive Systems
Product Development Costs	[1]			$ 775,761
[1]The excess of the net fair value of assets acquired and liabilities assumed from purchase of Interactive Systems, Inc. was assigned to goodwill.

6. PRODUCT DEVELOPMENT COSTS__3

6. PRODUCT DEVELOPMENT COSTS: Schedule of Product Development Costs (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Product Development Costs	$ 602,722
Product Development, Addition	0
Product Development Costs	602,722
Product Development, Total Amortizatiion	78,605
Product Development, Amortization	10,045
Product Development, Total Amortizatiion	30,136
Product Development, Net Book Value	493,981
Ameritek
Product Development Costs	120,000
Product Development, Addition	0
Product Development Costs	120,000
Product Development, Total Amortizatiion	8,000
Product Development, Amortization	2,000
Product Development, Total Amortizatiion	6,000
Product Development, Net Book Value	106,000
InterlinkONE
Product Development Costs	446,651
Product Development, Addition	0
Product Development Costs	446,651
Product Development, Total Amortizatiion	66,998
Product Development, Amortization	7,444
Product Development, Total Amortizatiion	22,333
Product Development, Net Book Value	357,321
interlinkONE
Product Development Costs	36,071
Product Development, Addition	0
Product Development Costs	36,071
Product Development, Total Amortizatiion	3,607
Product Development, Amortization	601
Product Development, Total Amortizatiion	1,804
Product Development, Net Book Value	$ 30,661

6. PRODUCT DEVELOPMENT COSTS__4

6. PRODUCT DEVELOPMENT COSTS: Schedule of Goodwill Activity (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Ameritek
Goodwill - Total Cost	$ 120,000
Transfer to goodwill - Cost	0
Goodwill - Total Cost	120,000
Goodwill - Book Value	120,000
Goodwill - Amortization	0
Transfer to goodwill - Book Value	0
Goodwill Book Value Amortization	8,000
Goodwill - Amortization	8,000
Goodwill - Book Value	112,000
InterlinkONE
Goodwill - Total Cost	446,651
Transfer to goodwill - Cost	0
Goodwill - Total Cost	446,651
Goodwill - Book Value	409,430
Goodwill - Amortization	37,221
Transfer to goodwill - Book Value	0
Goodwill Book Value Amortization	29,776
Goodwill - Amortization	66,997
Goodwill - Book Value	379,654
Boski
Goodwill - Total Cost	235,660
Transfer to goodwill - Cost	235,660
Goodwill - Total Cost	0
Goodwill - Book Value	204,238
Goodwill - Amortization	31,422
Transfer to goodwill - Book Value	200,310
Goodwill Book Value Amortization	3,928
Goodwill - Amortization	35,350
Goodwill - Book Value	0
Boski1
Goodwill - Total Cost	1,036,016
Transfer to goodwill - Cost	1,036,016
Goodwill - Total Cost	0
Goodwill - Book Value	897,880
Goodwill - Amortization	138,136
Transfer to goodwill - Book Value	880,613
Goodwill Book Value Amortization	17,267
Goodwill - Amortization	155,403
Goodwill - Book Value	0
VW Win
Goodwill - Total Cost	500,000
Transfer to goodwill - Cost	500,000
Goodwill - Total Cost	0
Goodwill - Book Value	433,334
Goodwill - Amortization	66,666
Transfer to goodwill - Book Value	425,001
Goodwill Book Value Amortization	8,333
Goodwill - Amortization	74,999
Goodwill - Book Value	0
Interactive Systems
Goodwill - Total Cost	775,761
Transfer to goodwill - Cost	413,039
Goodwill - Total Cost	362,722
Goodwill - Book Value	691,721
Goodwill - Amortization	84,040
Transfer to goodwill - Book Value	678,792
Goodwill Book Value Amortization	12,929
Goodwill - Amortization	96,969
Goodwill - Book Value	0
InterlinkONE1
Goodwill - Total Cost	36,071
Goodwill - Total Cost	36,071
Goodwill - Book Value	34,869
Goodwill - Amortization	1,202
Transfer to goodwill - Book Value	0
Goodwill Book Value Amortization	2,404
Goodwill - Amortization	3,606
Goodwill - Book Value	32,465
Goodwill - Total Cost	3,150,159
Transfer to goodwill - Cost	2,184,715
Goodwill - Total Cost	965,444
Goodwill - Book Value	2,791,472
Goodwill - Amortization	358,687
Transfer to goodwill - Book Value	2,184,716
Goodwill Book Value Amortization	82,637
Goodwill - Amortization	441,324
Goodwill - Book Value	$ 524,119

7. SHORT-TERM DEBT (Details)

7. SHORT-TERM DEBT (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Details
Debt Instrument, Issuer	Ameritek
Debt Instrument, Face Amount	$ 185,000
Debt Instrument, Description	non-convertible promissory note
Debt Instrument, Issuance Date	May 13, 2021
Debt Instrument, Interest Rate, Stated Percentage	15%
Interest Payable, Current	$ 4,727
Long-Term Debt	24,596
Interest Payable, Current	$ 3,596

8. LOANS PAYABLE_ Schedule of_2

8. LOANS PAYABLE: Schedule of Debt (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Less: current portion		$ 0	$ 0
Total promissory notes, less current portion		1,602,239	1,933,448
Bozki loan #1
Promissory Notes, Current and Non-current	[1]	200,000	200,000
Bozki loan #2
Promissory Notes, Current and Non-current	[2]	572,411	572,411
VW Epazz loan
Promissory Notes, Current and Non-current	[3]	250,000	250,000
SBA Reading Coop loan
Promissory Notes, Current and Non-current		0	3,311
SBA Interactive Systems loan
Promissory Notes, Current and Non-current		535,145	500,000
SBFC LLC loan
Promissory Notes, Current and Non-current		44,684	42,753
Cloud Builder note
Promissory Notes, Current and Non-current		$ 0	$ 364,973
[1]Bozki, Inc. had a note with Epazz, Inc., a related party. Epazz, Inc. owns the Company’s voting stock. Shaun Passley, PhD is majority owner of Epazz’s voting stock and the President of the Company. See ‘Assumption of $200,000 note from Bozki merger’ below and note 10.[2]Bozki, Inc. had a note with Epazz, Inc., a related party. Epazz, Inc. owns the Company’s voting stock. Shaun Passley, PhD is majority owner of Epazz’s voting stock and the President of the Company. See ‘Assumption of $1,000,000 note from Bozki merger’ below and note 10.[3]VW Win, Inc. had a note with Epazz, Inc., a related party. Epazz, Inc. owns the Company’s voting stock. Shaun Passley, PhD is majority owner of Epazz’s voting stock and the President of the Company. See ‘Assumption of $250,000 note from VW Win merger’ below and note 10.

8. LOANS PAYABLE (Details)

8. LOANS PAYABLE (Details) - USD ($)					9 Months Ended
	May 15, 2021	May 13, 2021	Nov. 13, 2020	Nov. 10, 2020	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Instrument, Issuance Date					May 13, 2021
Debt Instrument, Description					non-convertible promissory note
Debt Instrument, Face Amount					$ 185,000
Interest Payable, Current					$ 4,727		$ 3,596
Debt Instrument, Interest Rate, Stated Percentage					15%
Long-Term Debt							24,596
Cash paid for interest					$ 39,321	$ 19,286
Assumption of $1,000,000 convertible note from Bozki merger and conversion to $500,000 convertible note
Debt Instrument, Issuance Date	May 15, 2021		Nov. 13, 2020	Nov. 10, 2020
Debt Instrument, Description			10-year convertible note
Debt Instrument, Face Amount			$ 1,000,000
Interest Payable, Current			$ 9,078		107,982		104,942
Debt Instrument, Interest Rate, Stated Percentage			8%
Long-Term Debt					572,411		572,411
Merger with Bozki, Inc
Debt Instrument, Issuance Date			Jan. 01, 2018
Debt Instrument, Description			10-year, convertible note
Debt Instrument, Face Amount			$ 200,000
Interest Payable, Current			$ 46,648
Debt Instrument, Interest Rate, Stated Percentage			8%
Debt Instrument, Maturity Date			Jan. 01, 2028
Debt Instrument, Payment Terms			Payee will have an option to defer 36 monthly payments. The payee will need to provide written notice of how many payments it wishes to defer. The deferred payment(s) will have an interest rate of 10%.
Assumption of $200,000 convertible note from Bozki merger
Interest Payable, Current					107,982		95,982
Long-Term Debt					200,000		200,000
Merger with VW Win Century, Inc
Debt Instrument, Description			10-year convertible note
Debt Instrument, Face Amount			$ 1,000,000
Interest Payable, Current			$ 9,078
Assumption of $1,000,000 convertible note from Bozki merger and Conversion to $500,000 convertible note
Interest Payable, Current					139,287		104,942
Long-Term Debt					572,411		572,411
FlexFridge, Inc
Debt Instrument, Description				simple note
Debt Instrument, Face Amount				$ 250,000
Assumption of $250,000 note from VW Win Century, Inc. (Previously registered as, FlexFridge, Inc. an Illinois corporation) merger
Interest Payable, Current				$ 183,566	327,625		299,500
Long-Term Debt					250,000		250,000
Reading Coop loan of $3,311 for interlinkOne
Debt Instrument, Description	a loan from the Reading Coop
Debt Instrument, Face Amount	$ 27,957
Interest Payable, Current					$ 3,311	12,729
Debt Instrument, Interest Rate, Stated Percentage	6.50%
SBA loan of $500,000 for Interactive Systems
Debt Instrument, Issuance Date	Oct. 31, 2021
Debt Instrument, Description					loan for 30 years
Debt Instrument, Face Amount					$ 500,000
Interest Payable, Current					$ 17,535		22,356
Debt Instrument, Interest Rate, Stated Percentage					3.75%
Debt Instrument, Maturity Date					Sep. 25, 2051
SBFC LLC loan for $42,753
Debt Instrument, Issuance Date					Nov. 30, 2022
Debt Instrument, Description					loan with SBFC LLC, DBA Rapid advance with variable interest rate
Debt Instrument, Face Amount					$ 37,000
Interest Payable, Current					$ 12,958	12,632
Debt Instrument, Interest Rate, Stated Percentage					59%
Long-Term Debt					$ 44,684	42,753
Repayments of Debt					49,370	$ 20,282
Cloud Builder, Inc. promissory note of $364,973
Debt Instrument, Issuance Date		May 13, 2021
Debt Instrument, Description		Cloud Builder, Inc. note
Debt Instrument, Face Amount		$ 185,000
Interest Payable, Current					$ 5,483		28,873
Debt Instrument, Interest Rate, Stated Percentage		15%
Debt Instrument, Maturity Date		Dec. 30, 2024
Long-Term Debt							$ 364,973
Cash paid for interest		$ 25,960

9. STOCKHOLDER'S EQUITY AND C_2

9. STOCKHOLDER'S EQUITY AND CONTRIBUTED CAPITAL (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Common Stock, Shares Authorized	950,000,000	950,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	613,226,791	554,226,791
Sale of Stock, Transaction #1
Sale of Stock, Description of Transaction	Ameritek issued 20,000,000 shares of Common Stock for debt conversion
Stock Issued During Period, Shares, New Issues	20,000,000
Sale of Stock, Transaction Date	Oct. 02, 2023
Sale of Stock, Transaction #2
Sale of Stock, Description of Transaction	Ameritek issued 7,700,000 shares of Preferred Stock, Series C to GG Mars Capital, Inc., a related party
Stock Issued During Period, Shares, New Issues	7,700,000
Sale of Stock, Transaction Date	Oct. 02, 2023
Sale of Stock, Transaction #3
Sale of Stock, Description of Transaction	Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Star Financial Corporation, a related party, for debt issuance fees
Stock Issued During Period, Shares, New Issues	7,700,000
Sale of Stock, Transaction Date	Oct. 02, 2023
Sale of Stock, Transaction #4
Sale of Stock, Description of Transaction	Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Cloud Builder, Inc. for debt issuance fees
Stock Issued During Period, Shares, New Issues	7,700,000
Sale of Stock, Transaction Date	Oct. 02, 2023
Sale of Stock, Transaction #5
Sale of Stock, Description of Transaction	The Company settled a note payable
Sale of Stock, Transaction Date	Oct. 02, 2023
Repayments of Debt	$ 164,000
Sale of Stock, Transaction #6
Sale of Stock, Description of Transaction	Ameritek issued 20,000,000 shares of Common Stock for debt conversion
Stock Issued During Period, Shares, New Issues	20,000,000
Sale of Stock, Transaction Date	Oct. 26, 2023
Sale of Stock, Transaction #7
Sale of Stock, Description of Transaction	Ameritek issued 29,000,000 shares of Common Stock for debt conversion to Cloud Builder, Inc.
Stock Issued During Period, Shares, New Issues	29,000,000
Sale of Stock, Transaction Date	Mar. 14, 2024
Sale of Stock, Transaction #8
Sale of Stock, Description of Transaction	Ameritek issued 30,000,000 shares of Common Stock for debt conversion to Cloud Builder, Inc.
Stock Issued During Period, Shares, New Issues	30,000,000
Sale of Stock, Transaction Date	Apr. 29, 2024
Series A Preferred Stock
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	7,488,730	7,488,730
Preferred Stock, Shares Outstanding	7,488,730	7,488,730
Series B Preferred Stock
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	10,000,000	10,000,000
Preferred Stock, Shares Outstanding	10,000,000	10,000,000
Series C Preferred Stock
Preferred Stock, Shares Authorized	60,000,000	60,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	59,988,972	59,988,972
Preferred Stock, Shares Outstanding	59,988,972	59,988,972
Series D Preferred Stock
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	9,083,630	9,083,630
Preferred Stock, Shares Outstanding	9,083,630	9,083,630
Series E Preferred Stock
Preferred Stock, Shares Authorized	23,000,000	23,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	23,000,000	23,000,000
Preferred Stock, Shares Outstanding	23,000,000	23,000,000

10. RELATED PARTIES_ Schedule_2

10. RELATED PARTIES: Schedule of Related Party Transactions (Details)	9 Months Ended
	Sep. 30, 2024 USD ($) shares
Related Party Stock Transaction #1
Name of Related Party	Shaun Passley, PhD
Relationship	Chairman of the BOD, Secretary, President, CEO, CFO, COO
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	79,098,457
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #2
Name of Related Party	Shaun Passley, PhD
Relationship	Chairman of the BOD, Secretary, President, CEO, CFO, COO
Transaction type	Preferred C stock ownership
Related Party Transaction, Shares | shares	2,000,000
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #3
Name of Related Party	Epazz, Inc.1	[1]
Relationship	Owner of over 95% voting stock
Transaction type	Preferred B stock ownership
Related Party Transaction, Shares | shares	10,000,000
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #4
Name of Related Party	Epazz, Inc.
Relationship	Owner of over 95% voting stock
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	50,000,000
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #5
Name of Related Party	Epazz, Inc.
Relationship	Owner of over 95% voting stock
Transaction type	Assumption of Bozki, Inc. note
Total dollars as of March 31, 2024	$ 299,982
Related Party Stock Transaction #6
Name of Related Party	Epazz, Inc.
Relationship	Owner of over 95% voting stock
Transaction type	Assumption of Bozki, Inc. note
Total dollars as of March 31, 2024	$ 688,801
Related Party Stock Transaction #7
Name of Related Party	Epazz, Inc.
Relationship	Owner of over 95% voting stock
Transaction type	Assumption of VW Win, Inc. note
Total dollars as of March 31, 2024	$ 588,875
Related Party Stock Transaction #8
Name of Related Party	Epazz, Inc.2	[2]
Relationship	Owner of over 95% voting stock
Transaction type	Management Services Agreement
Related Party Transaction, Shares | shares	0
Total dollars as of March 31, 2024	$ 176,500
Related Party Stock Transaction #9
Name of Related Party	GG Mars Capital, Inc.
Relationship	President is Vivienne Passley, Shaun Passley's family member.
Transaction type	Preferred C stock ownership
Related Party Transaction, Shares | shares	22,159,336
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #10
Name of Related Party	GG Mars Capital, Inc.
Relationship	President is Vivienne Passley, Shaun Passley's family member.
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	18,103,638
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #11
Name of Related Party	Vivienne Passley
Relationship	Shaun Passley's family member.
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	300
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #12
Name of Related Party	Star Financial Corporation
Relationship	President is Fay Passley, Shaun Passley's family member.
Transaction type	Preferred C stock ownership
Related Party Transaction, Shares | shares	22,236,666
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #13
Name of Related Party	Star Financial Corporation
Relationship	Fay Passley, President of Star Financial Corporation is Shaun Passley's family member.
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	18,106,005
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #14
Name of Related Party	Fay Passley
Relationship	Shaun Passley's family member
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	300
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #15
Name of Related Party	Craig Passley
Relationship	Shaun Passley's family member
Transaction type	Preferred C stock ownership
Related Party Transaction, Shares | shares	4,800,000
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #16
Name of Related Party	Craig Passley
Relationship	Shaun Passley's family member
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	300
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #17
Name of Related Party	Olga Passley
Relationship	Shaun Passley's family member
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	300
Total dollars as of March 31, 2024	$ 0
Related Party Stock Transaction #18
Name of Related Party	Lloyd Passley
Relationship	Shaun Passley's family member
Transaction type	Common stock ownership
Related Party Transaction, Shares | shares	300
Total dollars as of March 31, 2024	$ 0
[1]Epazz, Inc. voting stock is controlled by Shaun Passley, PhD.[2]For details, see Management Services Agreement with Epazz, Inc. below.

10. RELATED PARTIES (Details)

10. RELATED PARTIES (Details) - USD ($)				3 Months Ended	9 Months Ended
	May 15, 2021	Nov. 13, 2020	Nov. 10, 2020	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Instrument, Issuance Date					May 13, 2021
Debt Instrument, Description					non-convertible promissory note
Debt Instrument, Face Amount				$ 185,000	$ 185,000
Interest Payable, Current				$ 4,727	$ 4,727		$ 3,596
Debt Instrument, Interest Rate, Stated Percentage				15%	15%
Long-Term Debt							24,596
Accounts payable balance						$ 1,158,694
Accounts payable balance, Net						816,314
Accounts payable				$ 692,320	$ 692,320		987,071
Stock Issuance #1
Sale of Stock, Transaction Date					Oct. 02, 2023
Stock Issuance #2
Sale of Stock, Description of Transaction					Ameritek issued 7,700,000 shares of Preferred Stock, Series C to Star Financial Corporation
Stock Issued During Period, Shares, New Issues					7,700,000
Assumption of $200,000 convertible note from Bozki merger
Debt Instrument, Issuance Date		Nov. 13, 2020
Debt Instrument, Description		10-year, convertible note
Debt Instrument, Face Amount		$ 200,000
Interest Payable, Current		$ 46,648		107,982	$ 107,982		95,982
Debt Instrument, Interest Rate, Stated Percentage		8%
Long-Term Debt				200,000	200,000		200,000
Assumption of $1,000,000 convertible note from Bozki merger and conversion to $500,000 convertible note
Debt Instrument, Issuance Date	May 15, 2021	Nov. 13, 2020	Nov. 10, 2020
Debt Instrument, Description		10-year convertible note
Debt Instrument, Face Amount		$ 1,000,000
Interest Payable, Current		$ 9,078		107,982	107,982		104,942
Debt Instrument, Interest Rate, Stated Percentage		8%
Long-Term Debt				572,411	572,411		572,411
Assumption of $250,000 note from VW Win Century, Inc
Debt Instrument, Issuance Date			Nov. 10, 2020
Debt Instrument, Description			simple note
Debt Instrument, Face Amount			$ 250,000
Interest Payable, Current				327,625	327,625		299,500
Debt Instrument, Interest Rate, Stated Percentage			15%
Long-Term Debt				250,000	250,000		$ 250,000
Management agreement with Epazz, Inc
Other Research and Development Expense				176,500
Engineering services				143,175		169,500
Software development fees				10,625		$ 12,000
Accounting				22,700
Other transactions
Accounts payable				$ 771,835	$ 771,835

11. LEGAL PROCEEDINGS (Details)

11. LEGAL PROCEEDINGS (Details)	9 Months Ended
	Sep. 30, 2024
Details
Loss Contingency, Actions Taken by Plaintiff	Meridian Pacific Holdings, LLC filed a lawsuit against certain directors, officers, affiliates, and the Company for breach of contract and fraud
Loss Contingency, Name of Plaintiff	Meridian Pacific Holdings, LLC
Loss Contingency, Allegations	breach of contract and fraud
Loss Contingency, Domicile of Litigation	Superior Court of the State of California, County of Los Angeles
Loss Contingency, Lawsuit Filing Date	May 6, 2024
Gain Contingency, Description	The Company filed a lawsuit in the Clark County, Nevada, court against Clinton L. Stokes, III, the former owner of the Company, to settle the matter of shares ownership

13. INCOME TAXES (Details)

13. INCOME TAXES (Details)	Dec. 31, 2023 USD ($)
Details
Operating Loss Carryforwards	$ 0