Logiq (LGIQ) 10-Q/A 12 Nov 13 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 12, 2013
Share subscriptions received	'	'
Entity Registrant Name	'Sitoa Global Inc.	'
Entity Central Index Key	'0001335112	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'true	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	1,273,875,209
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'
Amendment Description	'Amendment #1	'

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets	'	'
Cash and cash equivalents	$504,455	$305,655
Short term investments	0	158,694
Total current assets	504,455	464,349
Fixed assets, net (Note 2)	833	3,333
Total assets	505,288	467,682
CURRENT LIABILITIES	'	'
Convertible debentures	472,953	70,000
Accounts payable and other accruals	9,000	40,000
Total current liabilities	481,953	110,000
NON-CURRENT LIABILITIES	'	'
Convertible Debentures	0	402,230
Total liabilities	481,953	512,230
Commitments and contingencies	0	0
STOCKHOLDERS' EQUITY	'	'
Common stock Authorized 2,000,000,000 shares at par value of $ 0.00001 each Issued and outstanding 365,627,424 shares as of June 30, 2013 and 48,145,932 shares as of December 31, 2012	105,054	96,292
Additional paid-in capital	35,829,043	35,041,528
Subscriptions received	1,540,855	1,540,855
Accumulated deficit	-37,451,617	-36,723,223
Total stockholders' equity	23,335	-44,548
Total liabilities and stockholders' equity	$505,288	$467,682

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Common Stock	'	'
Common Stock Shares Authorized	10,000,000,000	500,000,000
Common Stock Shares Par Value	$0.00	$0.00
Common Stock Shares Issued	924,363,737	48,145,932
Common Stock Shares Outstanding	924,363,737	48,145,932

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Service Revenue	$366,550	$1,424,985	$2,057,123	$3,196,924
Cost of Service	401,930	1,762,000	1,833,984	3,118,145
Gross Profit	-35,380	-337,015	223,139	78,779
Operating Expenses	'	'	'	'
General and Administrative	253,730	242,759	969,342	666,936
Depreciation	833	833	2,500	2,500
Stock-based compensation (Note 6)	0	58,333	0	383,333
Total Operating Expenses	254,564	301,926	971,842	1,052,770
Loss from Operations	-289,944	-638,941	-748,703	-973,991
Dividend income	0	0	3,426	0
Gain on exchange difference	0	0	10,927	0
Gain on disposal of investments	0	0	1,201	0
Sundry income	0	0	4,755	0
Interest Income	0	0	1	0
Loss before provisions for income taxes	-289,944	-638,941	-728,393	-973,991
Provision for income taxes	0	0	0	0
Net Loss	($289,944)	($638,941)	($728,393)	($973,991)
Net loss per common share - basic and fully diluted:	'	'	'	'
Net loss for the year	$0	($0.02)	$0	($0.03)
Weighted average number of basic and fully diluted common shares outstanding	662,493,024	35,867,274	311,541,510	30,815,548

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operations:	'	'
Loss from continuing operations	($728,393)	($973,991)
Adjustment to reconcile gain/net loss to net cash used in operating activities:	'	'
Depreciation expense	2,500	2,500
Dividend income	-3,426	0
Gain on disposal of investments	-1,201	0
Stock compensation expensed	0	383,333
Board compensation expensed	0	20,000
Advisory fees expensed	0	150,000
Convertible debentures	594,500	0
Changes in operating assets and liabilities:	'	'
License fee receivables	0	-250,000
Accounts payable and other accruals	-31,000	31,346
Net cash used in operations	-167,020	-636,812
Investment activities:	'	'
Dividend received	3,426	0
Purchase of investments	-163,030	0
Sales proceeds from disposal of investments	322,924	0
Net cash generated from investment activities	163,320	0
Financing activities:	'	'
Share subscriptions received	0	1,114,764
Issuance of convertible debentures	202,500	0
Net cash provided by financing activities	202,500	1,114,764
Net increase in cash	198,800	477,953
Balances per prior period balance sheet	305,655	40,373
Ending balances	$504,455	$518,326

NOTE_1_BASIS_OF_PRESENTATION_G

NOTE 1 - BASIS OF PRESENTATION - GOING CONCERN	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NOTE 1 - BASIS OF PRESENTATION - GOING CONCERN	'
	1. BASIS OF PRESENTATION – GOING CONCERN
	The Company specializes in providing e-commerce solutions and services that facilitate multi-channel B2C (business-to-consumer) and B2B (business-to-business) transactions. Its solutions and services enable e-commerce transactions with speed and efficiency, and allow an interactive and engaging customer experience as well as targeted marketing and advertising. The Company’s revenues are generated from one-time integration fees for the implementation of e-commerce solutions as well as recurring license and service fees.
	These financial statements of Sitoa Global Inc. (the “Company”) have been prepared on a going-concern basis which assumes that the Company will be able to realize assets and discharge liabilities in the normal course of business for the foreseeable future.
	The Company experienced losses since January 1, 2011 and has negative working capital as of September 30, 2013, which raises substantial doubt about the Company's ability to continue as a going concern. The ability of the Company to meet its commitments as they become payable is dependent on the ability of the Company to obtain necessary financing or achieving a profitable level of operations. There are no assurances that the Company will be successful in achieving these goals.
	The Company believes that it can continue to receive revenues from its customers developing and hosting e-commerce solutions for them. The Company expects to continue utilizing its efficient cost structure by sourcing personnel in Asia for servicing its customers. The Company will also consider raising additional funding from investors.
	These financial statements do not give effect to adjustments to the amounts and classifications to assets and liabilities that would be necessary should the Company be unable to continue as a going concern.
	We have prepared the unaudited condensed financial statements included herein pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim periods. The unaudited condensed financial statements included herein reflect all normal recurring adjustments, which are, in the opinion of our management, necessary to state fairly the results of operations and financial position for the periods presented. The results for the nine month period ended September 30, 2013 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2013 or for any interim or future period.
	These unaudited condensed financial statements should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the audited financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2012.

NOTE_2_SUMMARY_OF_SIGNIFICANT_

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Use of Estimates
	The preparation of the Company’s consolidated financial statements in conformity with generally accepted accounting principles of the United States of America 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 amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.
	CERTAIN RISKS AND UNCERTAINTIES
	The Company relies on leased hardware and software from third parties to offer its e-commerce solutions and services. Management believes that alternate sources are available; however, disruption or termination of these relationships could adversely affect our operating results in the near-term. The Company currently has two customers who provide all of the Company’s recurring revenue. Loss of any one of the two customers would have a significant impact on the Company’s revenue.
	SEGMENT REPORTING
	Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by our chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance.
	Sitoa Global specializes in providing e-commerce solutions and services that facilitate multi-channel B2C (business-to-consumer) and B2B (business-to-business) transactions. We identify our reportable segments as those customer groups that represent more than 10% of our combined revenue or gross profit or loss of all reported operating segments. We manage our business on the basis of the one reportable segment online e-commerce solutions and service provider. The accounting policies for segment reporting are the same as for the Company as a whole. We do not segregate assets by segments since our chief operating decision maker, or decision making group, does not use assets as a basis to evaluate a segment’s performance.
	Cash and Cash Equivalents
	Cash equivalents comprise certain highly liquid instruments with a maturity of three months or less when purchased.
	SHORT TERM INVESTMENT
	Short term investment that are classified as trading is measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for short term investment are included in earnings.
	Fixed Assets
	Fixed assets are carried at cost less a provision for depreciation on a straight-line basis over their estimated useful lives. Estimated useful life of the computer equipment is 3 years.
	RECLASSIFICATION
	Certain prior year amounts have been reclassified to conform with the current year presentation.
	STOCK-BASED COMPENSATION
	The Company accounts for stock based compensation by recognizing the fair value of stock compensation as an expense in the calculation of net income (loss). The Company recognizes stock compensation expense in the period in which the employee is required to provide service, which is generally over the vesting period of the individual equity instruments. Stock options issued in lieu of cash to non-employees for services performed are recorded at the fair value of the options at the time they are issued and are expensed as service is provided.
	Loss Per Share
	Basic earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period, including vested and unvested stock options that are in the money.
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash, accounts payable and other current liabilities. The carrying values of financial instruments reflected in these financial statements approximate their fair values due to the short-term maturity of the instruments.
	REVENUE RECOGNITION
	The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer (for licensing, revenue is recognized when the Company’s technology is used to provide hosting and integration services); (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.
	COST OF SERVICE
	Cost of service results from sourcing technical and engineering personnel in Asia on an hourly or project basis in order to develop e-commerce solutions and provide ongoing hosting services to individual customers. The Company utilizes an outsourced staffing firm with offices in China.
	CAPITALIZATION OF SOFTWARE
	The Company accounts for internal-use software and website development costs, including the development of its partner marketplaces in accordance with ASC 350-50 (Intangibles – Website cost). The Company capitalizes internal costs consisting of payroll and direct payroll-related costs of employees who devote time to the development of internal-use software, as well as any external direct costs. It amortizes these costs over their estimated useful lives, which typically range between three to five years. The Company’s judgment is required in determining the point at which various projects enter the stages at which costs may be capitalized, in assessing the ongoing value of the capitalized costs, and in determining the estimated useful lives over which the costs are amortized. The estimated life is based on management’s judgment as to the product life cycle. Development cost of various platforms is being expensed. The Company cannot separate internal cost on a reasonably cost-effective basis between maintenance and upgrades, and cannot assess the ongoing value of its various projects, thus all project costs are expensed as such costs are incurred.
	New Accounting Pronouncements
	In June 2011, the FASB issued ASU 2011-05, Presentation on Comprehensive Income. ASU 2011-05 provides guidance that allows companies the option of how to present the components of, and a total, for net income, the components of, and a total, for other comprehensive income, and a total for comprehensive income as either one continuous statement of comprehensive income or in two separate but consecutive statements. There will no longer be the option to present items of other comprehensive income in the statement of stockholders' equity.
	There were various other accounting standards and interpretations recently issued, none of which is expected to have a material impact on the Company's financial position, operations or cash flows.

NOTE_3_STOCKHOLDERS_DEFICIT

NOTE 3 - STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
NOTE 3 - STOCKHOLDERS' DEFICIT	'
	3. STOCKHOLDERS’ DEFICIT
	Common Shares
	Authorized common shares of the Company consist of 10,000,000,000 shares with a par value of $0.00001 each.
	Debt-to-Equity Conversions
	From July 2, 2013 through September 24, 2013, $343,079 in principal pursuant to convertible debenture notes was converted by note holders into 558,736,313 shares of the Company’s common stock.
	Employee Stock Option Plan
	The Company has a stock option and incentive plan, the “Stock Option Plan”. The exercise price for all equity awards issued under the Stock Option Plan is based on the fair market value of the common share price which is the closing price quoted on the OTCQB on the last trading day before the date of grant. The stock options generally vest on a monthly basis over a two-year to three-year period, and have a five year life.
	The Stock Option Plan allows for the issuance of stock options, stock awards, or other incentives. An aggregate of 25,000,000 shares are authorized under the Stock Option Plan. As of September 30, 2013, there are 24,590,000 shares reserved for future grants under the Stock Option Plan.
	Stock-Based Compensation
	A summary of the Company’s stock option activity during the nine months ended September 30, 2013 is presented below:
		Number of options	Weighted Average Exercise Price	Weighted Average Grant-date Fair Value	Weighted Average Remaining Contractual Life (Years)
						Aggregate Intrinsic Value
	Options Outstanding, December 31, 2012	410,000	0.83
				2.02	2.1	$0
	Options Outstanding, September 30, 2013	410,000	0.83
				2.02	1.3	$0
	All options outstanding are fully vested as of September 30, 2013. No new options were granted during the nine months ended September 30, 2013.
	The 410,000 options outstanding as of September 30, 2013 have a weighted average remaining contractual term of 1.3 years.

NOTE_4_RELATED_PARTY_TRANSACTI

NOTE 4 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
NOTE 4 - RELATED PARTY TRANSACTIONS	'
	4. RELATED PARTY TRANSACTIONS
	Accounts payable and other accruals include $9,000 of accrued salaries due to the Company’s Chief Executive Officer as of September 30, 2013 compared to $nil as of December 31, 2012.

NOTE_5_CONCENTRATION_OF_CUSTOM

NOTE 5 - CONCENTRATION OF CUSTOMERS	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
NOTE 5 - CONCENTRATION OF CUSTOMERS	'
	5. CONCENTRATION OF CUSTOMERS
	For the nine months ended September 30, 2013, we earned 42% income from 4-GS, 31% from ZBL Cybermarketing, 27% from i-Media. We will continue to seek diversifying our revenue sources from our current and new customers but there is no guarantee that the e-commerce solutions that we host will produce revenues.

NOTE_6_SUBSEQUENT_EVENTS

NOTE 6 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
NOTE 6 - SUBSEQUENT EVENTS	'
	6. SUBSEQUENT EVENTS
	In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, We have evaluated significant events and transactions that occurred after September 30, 2013 through the date of the condensed consolidated financial statements were issued and filed with this Form 10-Q. During the period, the Company did not have any material recognizable subsequent events.

NOTE_2_SUMMARY_OF_SIGNIFICANT_1

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
USE OF ESTIMATES	'
	Use of Estimates
	The preparation of the Company’s consolidated financial statements in conformity with generally accepted accounting principles of the United States of America 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 amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.
CERTAIN RISKS AND UNCERTAINTIES	'
	CERTAIN RISKS AND UNCERTAINTIES
	The Company relies on leased hardware and software from third parties to offer its e-commerce solutions and services. Management believes that alternate sources are available; however, disruption or termination of these relationships could adversely affect our operating results in the near-term. The Company currently has two customers who provide all of the Company’s recurring revenue. Loss of any one of the two customers would have a significant impact on the Company’s revenue.
SEGMENT REPORTING	'
	SEGMENT REPORTING
	Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by our chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance.
	Sitoa Global specializes in providing e-commerce solutions and services that facilitate multi-channel B2C (business-to-consumer) and B2B (business-to-business) transactions. We identify our reportable segments as those customer groups that represent more than 10% of our combined revenue or gross profit or loss of all reported operating segments. We manage our business on the basis of the one reportable segment online e-commerce solutions and service provider. The accounting policies for segment reporting are the same as for the Company as a whole. We do not segregate assets by segments since our chief operating decision maker, or decision making group, does not use assets as a basis to evaluate a segment’s performance.
CASH AND CASH EQUIVALENTS	'
	Cash and Cash Equivalents
	Cash equivalents comprise certain highly liquid instruments with a maturity of three months or less when purchased.
SHORT TERM INVESTMENT	'
	SHORT TERM INVESTMENT
	Short term investment that are classified as trading is measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for short term investment are included in earnings.
FIXED ASSETS	'
	Fixed Assets
	Fixed assets are carried at cost less a provision for depreciation on a straight-line basis over their estimated useful lives. Estimated useful life of the computer equipment is 3 years.
RECLASSIFCATION	'
	RECLASSIFCATION
	Certain prior year amounts have been reclassified to conform with the current year presentation.
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	The Company accounts for stock based compensation by recognizing the fair value of stock compensation as an expense in the calculation of net income (loss). The Company recognizes stock compensation expense in the period in which the employee is required to provide service, which is generally over the vesting period of the individual equity instruments. Stock options issued in lieu of cash to non-employees for services performed are recorded at the fair value of the options at the time they are issued and are expensed as service is provided.
LOSS PER SHARE	'
	Loss Per Share
	Basic earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period, including vested and unvested stock options that are in the money.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash, accounts payable and other current liabilities. The carrying values of financial instruments reflected in these financial statements approximate their fair values due to the short-term maturity of the instruments.
REVENUE RECOGNITION	'
	REVENUE RECOGNITION
	The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer (for licensing, revenue is recognized when the Company’s technology is used to provide hosting and integration services); (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.
COST OF SERVICE	'
	COST OF SERVICE
	Cost of service results from sourcing technical and engineering personnel in Asia on an hourly or project basis in order to develop e-commerce solutions and provide ongoing hosting services to individual customers. The Company utilizes an outsourced staffing firm with offices in China.
CAPITALIZATION OF SOFTWARE	'
	CAPITALIZATION OF SOFTWARE
	The Company accounts for internal-use software and website development costs, including the development of its partner marketplaces in accordance with ASC 350-50 (Intangibles – Website cost). The Company capitalizes internal costs consisting of payroll and direct payroll-related costs of employees who devote time to the development of internal-use software, as well as any external direct costs. It amortizes these costs over their estimated useful lives, which typically range between three to five years. The Company’s judgment is required in determining the point at which various projects enter the stages at which costs may be capitalized, in assessing the ongoing value of the capitalized costs, and in determining the estimated useful lives over which the costs are amortized. The estimated life is based on management’s judgment as to the product life cycle. Development cost of various platforms is being expensed. The Company cannot separate internal cost on a reasonably cost-effective basis between maintenance and upgrades, and cannot assess the ongoing value of its various projects, thus all project costs are expensed as such costs are incurred.
NEW ACCOUNTING PRONOUNCEMENTS	'
	New Accounting Pronouncements
	In June 2011, the FASB issued ASU 2011-05, Presentation on Comprehensive Income. ASU 2011-05 provides guidance that allows companies the option of how to present the components of, and a total, for net income, the components of, and a total, for other comprehensive income, and a total for comprehensive income as either one continuous statement of comprehensive income or in two separate but consecutive statements. There will no longer be the option to present items of other comprehensive income in the statement of stockholders' equity.
	There were various other accounting standards and interpretations recently issued, none of which is expected to have a material impact on the Company's financial position, operations or cash flows.

NOTE_3_STOCKHOLDERS_EQUITY_DEF

NOTE 3 - STOCKHOLDERS' EQUITY (DEFICIT) (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Schedule of Stock Options Activity	'
		Number of options	Weighted Average Exercise Price	Weighted Average Grant-date Fair Value	Weighted Average Remaining Contractual Life (Years)
						Aggregate Intrinsic Value
	Options Outstanding, December 31, 2012	410,000	0.83
				2.02	2.1	$0
	Options Outstanding, September 30, 2013	410,000	0.83
				2.02	1.3	$0

NOTE_3_SCHEDULE_OF_STOCK_OPTIO

NOTE 3 - SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders Equity Deficit Details Narrative	'	'
Number of Options Outstanding	410,000	410,000
Weighted Average Exercise Price, Options Outstanding	$0.83	$0.83
Weighted Average Grant-date Fair Value, Options Outstanding	$2.02	$2.02
Weighted Average Remaining Contractual Life (Years), Options Outstanding	'1 year 4 months	'2 years 1 month
Aggregate Intrinsic Value, Options Outstanding	$0	$0

NOTE_3_STOCKHOLDERS_EQUITY_DEF1

NOTE 3 - STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative) (USD $)	3 Months Ended
	Sep. 24, 2013	Sep. 30, 2013	Dec. 31, 2012
Note 3 - Stockholders Equity Deficit Details Narrative	'	'	'
Common Stock Shares Authorized	'	10,000,000,000	500,000,000
Common Stock Shares Par Value	'	$0.00	$0.00
Debt converted to shares	$343,079	'	'
Shares issued from debt converted	558,736,313	'	'
Shares authorized under the Stock Option Plan	'	25,000,000	'
Shares reserved for future grants under the Stock Option Plan	'	24,590,000	'
Options outstanding	'	410,000	'
Weighted average remaining contractual term, options outstanding	'	'1 year 4 months	'2 years 1 month

NOTE_4_RELATED_PARTY_TRANSACTI1

NOTE 4 - RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Accrued Salaries	$9,000	$0

NOTE_5_CONCENTRATION_OF_CUSTOM1

NOTE 5 - CONCENTRATION OF CUSTOMERS (Details Narrative)	9 Months Ended
	Sep. 30, 2013
Credit Concentration	'
Customer- 4-GS	42.00%
Customer- ZBL Cybermarketing	31.00%
Customer- i-Media	27.00%