| 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES The Company was incorporated in Florida on
July 31, 2001. On September 21, 2001 the Company was acquired by PlaNet.Com, Inc., a Nevada public, non-reporting corporation.
Pla.Net.Com, Inc. was considered a shell at the time of acquisition and therefore the acquisition was treated as a reverse merger
(the acquired company is treated as the acquiring company for accounting purposes). Pla.Net.Com, Inc. changed its name to Inpatient
Clinical Solutions, Inc. immediately after the merger. Through March 2013, the Company provided health
care services in South Florida. The Company provided inpatient physician care to various health care facilities and health plans
in the South Florida area. Prior to February 2012, the Company provided Hospitalist services at acute care hospitals. Hospitalists
focus on a patient’s care from the time of admission to discharge, working in close consultation with primary care physicians,
other referring physicians and medical providers to coordinate the inpatient care delivery system and manage the entire inpatient
episode of care. The Company sold the hospitalist business
during February 2012. At that time, the Company changed its name from Inpatient Clinical Solutions, Inc. to Integrated Inpatient
Solutions, Inc. In November 2011, the Company entered into an agreement with a hospital to provide intensives services. Under
the exclusive agreement, the Company provided critical care intensives coverage for all medical and surgical intensive care unit
patients at the hospital. The physician’s includes full-time employees, part-time and temporary physicians as well as contracted
physician providers. The intensives agreement was terminated in January 2013. The Company now provides interior design services
targeting budget minded individuals. The business operates under the trade name Integrated Interior Design. The Company earns
revenues from providing decorator services which are billed on hourly and per diem rates. The interior design business currently
operates in South Florida and will expand regionally and nationally. The business provides interior design, interior staging,
accompanied shopping, paint color selection, architectural drawing and other design services. On August 26, 2014, the Company entered into
a Share Exchange Agreement pursuant to which the Company agreed to acquire all of the outstanding capital stock of Integrated
Timeshare Solutions, Inc., a Nevada corporation (“ITS”) in exchange for newly issued shares of the Company’s
common stock. Accordingly, as a result of the exchange, ITS is now a wholly owned subsidiary of the Company. ITS was established
on July 2, 2014 as a real estate consulting firm specializing in timeshare liquidation and mortgage relief. The Company has discontinued
operations of this subsidiary. Basis of Presentation The unaudited interim financial statements
have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim
financial information and with the instructions to Form 10-Q and Article 8 of Regulation SX. Accordingly, they do not include
all of the information and footnotes required by GAAP for complete financial statements. The financial information furnished herein
reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation
of the Company’s financial position, results of operations and cash flows for the interim periods. The results of operations
for the nine months ended September 30, 2015 are not necessarily indicative of the results to be expected for the year ending
December 31, 2015. Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management
to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The areas
involving the most significant use of estimates include legal contingencies, deferred tax benefits, refundable income taxes, estimated
realizable value of accounts receivable and claims related to medical malpractice. These estimates are based on knowledge of current
events and anticipated future events. The Company adjusts these estimates each period as more current information becomes available.
The impact of any changes in estimates is included in the determination of earnings in the period in which the estimate is adjusted.
Actual results may ultimately differ materially from those estimates. Cash The Company considers cash in banks and other
highly liquid investments with insignificant interest rate risk and maturities of three months or less at the time of acquisition
to be cash and cash equivalents. At September 30, 2015 and December 31, 2014, the Company had no cash equivalents. The Company
maintains cash accounts in financial institutions that are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”).
Deposits in excess of the FDIC insurance amount of $250,000 totaled $0 at September 30, 2015. Deposits in excess of the FDIC insurance
amount of $250,000 totaled $80,000 at December 31, 2014 Accounts Receivable The determination of bad debt allowances constitutes
a significant estimate. Accounts receivable represent amounts due from interior design customers. Accounts receivable are recorded
and stated at the amount expected to be collected and have been adjusted to reflect the differences between charges and the estimated
reimbursable amounts. Accounts receivable represent amounts due
from customers for design services and customers relinquishing their Timeshares. Accounts receivable from customers for design
services are recorded and stated at the amount expected to be collected and reflect an allowance for uncollectible amounts of
$13,814 and $6,987 at September, 30, 2015 and December 31, 2014, respectively, Accounts receivable from customers relinquishing
their Timeshares was $9,000 and $9,000 at September 30, 2015 and December 31, 2014, respectively. This amount is being held by
the company’s credit card processor which places a six month hold on transactions dealing with Timeshares. Inventory Inventories consist of finished goods and
are stated at the lower of cost or market. Principles of Consolidation The accompanying condensed consolidated financial
statements include the accounts of Integrated Inpatient Solutions, Inc. and it’s wholly owned subsidiary Integrated Timeshare
Solutions, Inc. (from August 26, 2014). All intercompany transactions and balances have been eliminated in consolidation. Impairment of Goodwill and Long-Lived
Assets The Company assesses the recoverability
of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset
or group of long-lived assets over their remaining estimated useful lives, against their respective carrying
amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those
assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market
value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined
remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are
depreciated over the newly determined remaining estimated useful lives. The Company determined that there were no
impairments of long-lived assets as of September 30, 2015. Fair Value of Financial Instruments
U.S. GAAP for fair value measurements establishes
a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The
fair value hierarchy gives the highest priority to quoted market prices (unadjusted) in active markets for identical assets or
liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Level 2 inputs are inputs, other than quoted
prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. The
fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities
and the lowest priority to unobservable inputs. The carrying amounts of the Company’s financial assets and liabilities, such as
cash, accounts receivable, deposits, accounts payable and accrued liabilities, approximate their fair values because of the short
maturity of these instruments. Revenue Recognition The Company follows ASC 605-10-S99-1 of the
FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable
and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement
that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably
assured. Interior Design Timeshare Liquidation Income Taxes The Company adopted section 740-10-25 of the
FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether
tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under
Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not
that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The
Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section
740-10-25. Earnings (Loss) Per Share The Company computes earnings (loss) per share
in accordance with the provisions of FASB ASC Topic 260, "Earnings Per Share," which specifies the computation, presentation
and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic earnings
(loss) per share are computed by dividing net earnings (loss) available to common shareholders by the weighted average number
of common shares outstanding during the period. Diluted earnings (loss) per share are computed assuming the exercise
of dilutive stock options under the treasury stock method and the related income tax effects As of September 30, 2015 and December
2014, the company had 250,000 shares of Convertible Preferred Stock outstanding convertible into 2,500,000 common shares. Reclassification Certain reclassifications, including discontinued operations, have been made to the
prior year’s data to conform to current year presentation. These reclassifications had no effect on net income (loss). Recent Accounting Pronouncements In April 2015, FASB issued Accounting Standards
Update (“ASU”) No. 2015-03, “ Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation
of Debt Issuance Costs” In April 2015, FASB issued Accounting Standards
Update (“ASU”) No. 2015-04, “ Compensation – Retirement Benefits (Topic 715): Practical Expedient for
the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets” In April 2015, FASB issued Accounting Standards
Update (“ASU”) No. 2015-05, “ Intangibles – Goodwill and Other – Internal-Use Software (Subtopic
350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement” In April 2015, FASB issued Accounting Standards Update (“ASU”) No.
2015-06, “ Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership
Dropdown Transactions” In July 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-11,
“ Inventory (Topic 330): Simplifying the Measurement of Inventory” In August 2015, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” |
