Amera Link 10-K 19 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 17, 2014	Jun. 30, 2012
Document and Entity Information	'	'	'
Entity Registrant Name	'AMERA LINK INC	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001133266	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	7,425,000	'
Entity Public Float	'	'	$0
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Incorporation, State Country Name	'Nevada	'	'
Entity Incorporation, Date of Incorporation	31-Dec-98	'	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Liabilities	'	'
Accounts payable	$1,900	$1,940
Payable to officers/shareholders	123,671	108,258
Total Current Liabilities	125,571	110,198
Stockholders' Deficit	'	'
Common stock, $0.001 par value; 25,000,000 shares authorized; 7,425,000 shares issued and outstanding	7,425	7,425
Additional paid-in capital	36,100	36,100
Deficit accumulated during the development stage	-169,096	-153,723
Total Stockholders' Deficit	-125,571	-110,198
Total Liabilities and Stockholders' Deficit	'	'

BALANCE_SHEETS_PARENTHETICAL

BALANCE SHEETS PARENTHETICAL (USD $)	Dec. 31, 2013	Dec. 31, 2012
BALANCE SHEETS PARENTHETICAL	'	'
Common stock par value	$0.00	$0.00
Common stock shares authorized	25,000,000	25,000,000
Common stock shares issued	7,425,000	7,425,000
Common stock shares outstanding	7,425,000	7,425,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended		180 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
STATEMENTS OF OPERATIONS	'	'	'
General and administrative expense	$15,373	$15,396	$169,096
Net Loss	($15,373)	($15,396)	($169,096)
Basic and Diluted Loss Per Common Share	($0.00)	($0.00)	'
Weighted-Average Common Shares Outstanding	7,425,000	7,425,000	'

STATEMENTS_OF_STOCKHOLDERS_DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Common Stock	Additional Paid-In Capital	Deficit Accumulated During the Development Stage	Total
Balance at Dec. 31, 1998	'	'	'	'
Issuance of stock for cash on January 12, 1999 at $0.001 per share	$7,000	'	'	$7,000
Issuance of stock for cash on January 12, 1999 at $0.001 per share - Shares	7,000,000	'	'	'
Issuance of stock on March 22, 2007 in satisfaction of obligations to 518 Media	425	19,575	'	20,000
Issuance of stock on March 22, 2007 in satisfaction of obligations to 518 Media - Shares	425,000	'	'	'
Contribution of payable to officers/ shareholders to additional paid-in capital	'	16,525	'	16,525
Net loss	'	'	-138,327	-138,327
Balance at Dec. 31, 2011	7,425	36,100	-138,327	-94,802
Balance - Shares at Dec. 31, 2011	7,425,000	'	'	'
Net loss	'	'	-15,396	-15,396
Balance at Dec. 31, 2012	7,425	36,100	-153,723	-110,198
Balance - Shares at Dec. 31, 2012	7,425,000	'	'	'
Net loss	'	'	-15,373	-15,373
Balance at Dec. 31, 2013	$7,425	$36,100	($169,096)	($125,571)
Balance - Shares at Dec. 31, 2013	7,425,000	'	'	'

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	Jan. 12, 1999
STATEMENT OF STOCKHOLDERS' EQUITY (Parenthetical)	'
Stock price per share	$0.00

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended		180 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Cash Flows From Operating Activities	'	'	'
Net loss	($15,373)	($15,396)	($169,096)
Changes in assets and liabilities:	'	'	'
Change in receivable from attorney's trust account	'	2	'
Change in accounts payable	15,373	15,394	142,096
Net Cash Used In Operating Activities	'	'	-27,000
Cash Flows From Investing Activities	'	'	'
Cash Flows From Financing Activities	'	'	'
Proceeds from the sale of common stock	'	'	7,000
Advance received from 518 Media, Inc.	'	'	20,000
Net Cash Provided By Financing Activities	'	'	27,000
Net Increase In Cash And Cash Equivalents	'	'	'
Cash At Beginning Of Period	'	'	'
Cash At End Of Period	'	'	'
Supplemental disclosure of noncash investing and financing activities:	'	'	'
Accounts payable paid by increase in payable to officers/shareholders	$15,413	$27,005	'

Note_1_Organization_Nature_of_

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies	'
	NOTE 1 – ORGANIZATION, NATURE OF OPERATIONS, CHANGE IN CONTROL, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization, Nature of Operations, and Change in Control — Ameralink, Inc. ("the Company") was incorporated in the State of Nevada on December 31, 1998, organized to engage in any lawful corporate business, including but not limited to, participating in mergers with, and the acquisitions of, other companies.  The Company is in the development stage and has not yet commenced any formal business operations other than organizational matters.  On March 31, 2004, two individuals acquired 99.6% of the stock of the Company from shareholders of the Company for $225,000.  At that time, control of the Company was transferred to a new board of directors.  The change of control did not constitute a business combination or reorganization, and consequently, the assets and liabilities of the Company continued to be recorded at historical cost.  The Company continues to seek merger and/or acquisition candidates.
	Use of Estimates — The financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. Those standards require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. They may also affect the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Income Taxes — Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and tax bases of assets and liabilities and on the amount of operating loss carryforwards, and are measured using the enacted tax rates and laws that will be in effect when the temporary differences and carryforwards are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.  Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are included as a component of selling, general and administrative expense.
	Business Condition – The accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles, which contemplate continuation of the Company as a going concern.  However, the Company has incurred losses since its inception and has not yet established profitable operations. These factors raise substantial doubt about the ability of the Company to continue as a going concern.  In this regard, management’s plans include merging with an operating company and raising additional funds to meet its ongoing expenses through shareholder loans or private placement of its equity securities.  There is no assurance that the Company will be successful in merging with an operating company or raising additional capital or loans, and if so, on terms favorable to the Company.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.
	Loss Per Share – Loss per share amounts are computed by dividing net loss by the weighted-average number of common shares outstanding during each period.  At December 31, 2013 and 2012, there were no potentially dilutive common stock equivalents.
	Fair Values of Financial Instruments – Due to their near-term nature, the amounts reported as accounts payable and payable to officers/shareholders are considered to be reasonable approximations of their fair values.

Note_2_Related_Party_Transacti

Note 2 - Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 2 - Related Party Transactions	'
	NOTE 2 – RELATED PARTY TRANSACTIONS
	Since the inception of the Company through the date of the change of control described above, the operating expenses of the Company were paid by the former principal shareholder of the Company (with the exception of expenses paid by the initial proceeds from the sale of common stock).  The total amount paid by the former principal shareholder was $16,525 through the date of the change of control.  In connection with the change of control, the former principal shareholder contributed the amount owed to him by the Company totaling $16,525 back to the capital of the Company.  Since March 31, 2004, new officers and shareholders have advanced the Company $123,671 for the payment of expenses incurred since March 31, 2004.
	The Company neither owns nor leases any real or personal property.  Office services are provided without charge by an officer and director of the Company.  Such costs are not significant to the financial statements and accordingly, have not been reflected therein.

Note_3_Income_Taxes

Note 3 - Income Taxes	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 3 - Income Taxes	'
	NOTE 3 – INCOME TAXES
	At December 31, 2013, the Company has net operating losses available for carry forward in the amount of $158,932.  These net operating losses expire starting in 2019 through 2033.  The utilization of the net operating loss carry forward is dependent upon the tax laws in effect at the time the net operating loss carry forwards can be utilized.  No income tax benefit or deferred tax asset has been recorded in the financial statements because it has not yet been determined to be more likely than not that such tax benefits will be realized.  The components of net deferred tax assets and liabilities were as follows at December 31, 2013 and 2012:
		2013	2012
	Deferred tax asset - Operating loss carry forwards	$  54,037	$  48,810
	Valuation allowance	(54,037)	(48,810)
	Net deferred tax asset	$           -	$           -
	The valuation allowance increased $5,227 and $5,234 during the years ended December 31, 2013 and 2012, respectively.
	The following is a reconciliation of the income tax benefit computed at the statutory federal rate of 34% to income tax expense included in the accompanying financial statements for the years ended December 31, 2013 and 2012:
		2013	2012
	Income tax benefit at statutory rate (34%)	$   5,227	$   5,234
	Change in valuation allowance	-5,227	-5,234
	Income tax expense	$           -	$           -
	The Company files tax returns in the U.S. Federal jurisdiction, but is not required to file with any states.  The Company is no longer subject to U.S. federal tax examinations for tax years before and including December 31, 2010.  During the years ended December 31, 2013 and 2012, the Company did not incur or recognize any interest or penalties.

Note_1_Organization_Nature_of_1

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
Use of Estimates	'
	Use of Estimates — The financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. Those standards require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. They may also affect the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Note_1_Organization_Nature_of_2

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
Income Taxes	'
	Income Taxes — Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and tax bases of assets and liabilities and on the amount of operating loss carryforwards, and are measured using the enacted tax rates and laws that will be in effect when the temporary differences and carryforwards are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.  Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the “more-likely-than-not” threshold based on the technical merits of the positions. Estimated interest and penalties related to uncertain tax positions are included as a component of selling, general and administrative expense.

Note_1_Organization_Nature_of_3

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies: Business Condition (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
Business Condition	'
	Business Condition – The accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles, which contemplate continuation of the Company as a going concern.  However, the Company has incurred losses since its inception and has not yet established profitable operations. These factors raise substantial doubt about the ability of the Company to continue as a going concern.  In this regard, management’s plans include merging with an operating company and raising additional funds to meet its ongoing expenses through shareholder loans or private placement of its equity securities.  There is no assurance that the Company will be successful in merging with an operating company or raising additional capital or loans, and if so, on terms favorable to the Company.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Note_1_Organization_Nature_of_4

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies: Loss Per Share (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
Loss Per Share	'
	Loss Per Share – Loss per share amounts are computed by dividing net loss by the weighted-average number of common shares outstanding during each period.  At December 31, 2013 and 2012, there were no potentially dilutive common stock equivalents.

Note_1_Organization_Nature_of_5

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies: Fair Values of Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2013
Policies	'
Fair Values of Financial Instruments	'
	Fair Values of Financial Instruments – Due to their near-term nature, the amounts reported as accounts payable and payable to officers/shareholders are considered to be reasonable approximations of their fair values.

Note_3_Income_Taxes_Schedule_o

Note 3 - Income Taxes: Schedule of deferred tax assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of deferred tax assets and liabilities	'
		2013	2012
	Deferred tax asset - Operating loss carry forwards	$  54,037	$  48,810
	Valuation allowance	(54,037)	(48,810)
	Net deferred tax asset	$           -	$           -

Note_3_Income_Taxes_Schedule_o1

Note 3 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
		2013	2012
	Income tax benefit at statutory rate (34%)	$   5,227	$   5,234
	Change in valuation allowance	-5,227	-5,234
	Income tax expense	$           -	$           -

Note_1_Organization_Nature_of_6

Note 1 - Organization, Nature of Operations, Change in Control, and Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2004
Details	'	'
Entity Incorporation, State Country Name	'Nevada	'
Entity Incorporation, Date of Incorporation	31-Dec-98	'
Sale of Stock, Percentage of Ownership after Transaction	'	99.60%
Consideration paid by new shareholders to old shareholders	'	$225,000

Note_2_Related_Party_Transacti1

Note 2 - Related Party Transactions (Details) (USD $)	63 Months Ended	117 Months Ended
	Mar. 31, 2004	Dec. 31, 2013
Details	'	'
Advances to Company from related parties	$16,525	$123,671
Debt Instrument Decrease Forgiveness	$16,525	'

Note_3_Income_Taxes_Details

Note 3 - Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Operating loss carry forwards	$158,932	'
Change in valuation allowance	$5,227	$5,234
Statutory federal income tax rate	34.00%	'

Note_3_Income_Taxes_Schedule_o2

Note 3 - Income Taxes: Schedule of deferred tax assets and liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Deferred tax asset - Operating loss carry forwards	$54,037	$48,810
Valuation allowance	($54,037)	($48,810)

Note_3_Income_Taxes_Schedule_o3

Note 3 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Income tax benefit at staturoty rate	$5,227	$5,234
Change in valuation allowance	($5,227)	($5,234)