USA Zhimingde International 10-Q 13 Nov 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Nov. 13, 2018
Document And Entity Information
Entity Central Index Key	1,363,343
Entity Registrant Name	USA Zhimingde International Group Corp
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		1,853,207
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018
Entity Emerging Growth Company	false
Entity Small Business	true

BALANCE SHEETS (UNAUDITED)

BALANCE SHEETS (UNAUDITED) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current Liabilities:
Accrued expenses	$ 163,620	$ 155,924
Total current liabilities	163,620	155,924
Stockholders' (deficit):
Preferred stock, $0.001 par value per share, 50,000,000 shares authorized, none issued and outstanding at June 30, 2018 and December 31, 2017
Common stock, $0.001 par value per share, 100,000,000 shares authorized, 1,853,207 shares issued and outstanding at June 30, 2018 and December 31, 2017	1,853	1,853
Additional paid-in capital	732,753	717,286
Deficit	(898,226)	(875,063)
Total stockholders' (deficit)	$ (163,620)	$ (155,924)

BALANCE SHEETS (UNAUDITED) (Par

BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	1,853,207	1,853,207
Common Stock, shares outstanding	1,853,207	1,853,207

STATEMENTS OF OPERATIONS (UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Operating expenses
Professional fees	$ (13,015)	$ (12,065)	$ (23,163)	$ (23,138)
Total operating expenses	(13,015)	(12,065)	(23,163)	(23,138)
Net (loss)	$ (13,015)	$ (12,065)	$ (23,163)	$ (23,138)
(Loss) per common share, basic and diluted	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.01)
Weighted average shares outstanding, Basic and diluted	1,853,207	1,853,207	1,853,207	1,853,207

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) (UNAUDUITED) - 6 months ended Jun. 30, 2018 - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance, beginning at Dec. 31, 2017		$ 1,853	$ 717,286	$ (875,063)	$ (155,924)
Capital contribution			15,467		15,467
Net loss				(23,163)	(23,163)
Balance, ending at Jun. 30, 2018		$ 1,853	$ 732,753	$ (898,226)	$ (163,620)

STATEMENTS OF CASH FLOWS (UNAU

STATEMENTS OF CASH FLOWS (UNAUDUITED) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows from Operating Activities
Net (loss)	$ (23,163)	$ (23,138)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:
Increase in accrued expenses	7,696	7,646
Accrued expenses paid by shareholder	15,467	15,492
Net cash (used) in operating activities	0	0
Cash Flows from Financing Activities
Capital contributed by stockholder	0	0
Net cash provided by financing activities	0	0
Net increase in cash	0	0
Cash - beginning of period	0	0
Cash - end of period	0	0
Supplemental disclosure of cash flow information:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
Additional capital contribution for payment of accrued expenses directly by shareholder	$ 15,467	$ 15,492

GENERAL

GENERAL	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	1. GENERAL Organization and Business Nature USA Zhimingde International Group Corporation (formerly, Marketing Acquisition Corporation) (the “Company”) was incorporated on July 26, 1990 in accordance with the laws of the State of Florida as Marketing Educational Corp. On June 13, 2006, the Company was reincorporated by merger in the State of Nevada. The Company was originally formed for the purpose of direct marketing of certain educational materials and photography packages. During 1991, the Company completed a public offering of 150,000 units of common stock, through a Registration Statement on Form S-18 (Registration No.33-37039-A). The Company has had no operations since 1992 and is currently a “shell company” as defined in Rule 405 under the Securities Act of 1933 (“Securities Act”) and Rule 12b-2 under the Securities Exchange Act of 1934 (“Exchange Act”). The Company is defined as a shell company because it has no operations or assets. On December 7, 2012, USA Zhimingde International Group Inc., a New Jersey corporation (“Zhimingde Inc.”) purchased 1,687,502 shares of the Company’s common stock from Halter Financial Investments, L.P., Glenn A. Little and The Halter Group, Inc. pursuant to a Securities Purchase Agreement (the “Purchase”). Following the Purchase, Zhimingde Inc. owned approximately 91% of the voting securities of the Company. The Purchase resulted in a change in control of the Company. Subsequently, the Company changed its name to USA Zhimingde International Group Corporation effective on February 4, 2013.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
ACCOUNTING POLICIES	2. ACCOUNTING POLICIES Basis of Accounting and Presentation The accompanying financial statements have been prepared on the accrual basis of accounting. The unaudited interim financial statements of the Company as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the SEC which apply to interim financial statements. Accordingly, they do not include all of the information and footnotes normally required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results for the periods presented. The interim financial information should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Form 10-K filed with the SEC. The results of operations for the three and six months ended June 30, 2018 are not necessarily indicative of the results to be expected for future quarters or for the year ending December 31, 2018. All financial statements and notes to the financial statements are presented in United States dollars (“US Dollar” or “US$” or “$”). Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of June 30, 2018 and December 31, 2017, the Company does not have any cash equivalents. Income Taxes The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 740, “Income Taxes” (“ASC 740”), which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. Deferred tax assets and liabilities represent the future tax consequences for those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred tax assets are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertain tax positions in accordance with ASC Section 740-10, which prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance also prescribes direction on de-recognition, classification of, interest and penalties in financial statements and related disclosures. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. No interest or penalties have been recognized as of June 30, 2018. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of June 30, 2018. The Company does not expect any significant changes in unrecognized tax benefits within twelve months of the reporting date. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in 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 liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from these estimates. Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of ASC 820 “Fair Value Measurements and Disclosures” which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair value are as follows: ● Level 1 - quoted prices in active markets for identical assets or liabilities ● Level 2 - inputs other than quoted prices in level 1 that are observable either directly or indirectly. ● Level 3 - inputs based on prices or valuation techniques that are both unobservable and significant to the fair value markets. The carrying amounts of the Company’s liabilities approximate fair value due to the short-term nature of these instruments. Net Earnings (Loss) Per Share Basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per common share is computed by dividing net earnings by the weighted average number of common shares outstanding, plus common stock equivalents, if dilutive, resulting from convertible preferred stock, stock options and warrants. As of June 30, 2018 and December 31, 2017, there were no common stock equivalents outstanding.

RECENTLY ISSUED ACCOUNTING STAN

RECENTLY ISSUED ACCOUNTING STANDARDS	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	3. RECENTLY ISSUED ACCOUNTING STANDARDS In February 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-05, Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. This ASU requires all entities to derecognize a business or nonprofit activity in accordance with Topic 810, and also requires all entities derecognize an equity method investment in accordance with Topic 860. The amendments in this ASU eliminate the scope exceptions, and simplifies GAAP. This ASU is effective for fiscal years beginning after December 15, 2017, including interim reporting periods within that reporting period. Public entities may apply the guidance earlier but only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is evaluating the impact of adopting this new accounting guidance on its consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain specific cash flow issues including debt prepayment or extinguishment costs, settlement of certain debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of certain insurance claims and distributions received from equity method investees. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. An entity that elects early adoption must adopt all of the amendments in the same period. The Company believes the standard will have no effect on its statement of cash flows. In April 2016, the FASB issued ASU No. 2016-10, Revenue with Contracts with Customers: Identifying Performance Obligations and Licensing, which is an amendment to ASU No. 2014-09 that clarifies the aspects of identifying performance obligations and the licensing implementing guidance, while retaining the related principles within those areas. The implementation guidelines follow ASU No. 2014-09. This accounting standard update is not expected to have a material impact on the Company’s financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. This accounting standard update is not expected to have a material impact on the Company’s financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	4. RELATED PARTY TRANSACTIONS During the six months ended June 30, 2018 and 2017, the Company received an additional capital contribution to support its operations from its major stockholder or their affiliates of $15,467 and $15,492, respectively.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	5. INCOME TAXES The provision (benefit) for income taxes consisted of the following for the three and six months ended June 30: For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Current $ — $ — $ — $ — Deferred (4,864 ) (5,278 ) (6,995 ) (16,494 ) Valuation allowance 4,864 5,278 6,995 16,494 $ — $ — $ — $ — The following table reconciles the effective income tax rates with the statutory rates for the three and six months ended June 30: For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Unaudited) U.S. federal statutory rate 21.0 % 34.0 % 21.0 % 34.0 % State and local taxes-net of federal benefit 11.7 8.00 11.7 8.00 Valuation allowance (32.7 ) (42.00 ) (32.7 ) (42.00 ) Effective income tax rate — % — % — % — % Deferred tax assets (liabilities) are comprised of the following: June 30, 2018 December 31, (Unaudited) Net operating loss carryforwards $ 90,500 $ 85,600 Valuation allowance (90,500 ) (85,600 ) Net deferred tax assets $ — $ — At June 30, 2018, the Company had approximately $431,000 of Federal net operating losses that may be available to offset future taxable income. The Federal net operating loss carryovers, if not utilized, will expire beginning in 2028. The amount and availability of any future net operating loss carry-forwards may be subject to limitations set forth by the Internal Revenue Code. Based upon an analysis of the Company’s stock ownership activity through December 31, 2012, a change of ownership was deemed to have occurred in 2012. This change of ownership created an annual limitation of substantially all of the Company’s net operating losses which are available through 2032. The Company assesses the likelihood that deferred tax assets will be realized. To the extent that realization is not likely, a valuation allowance is established. Based upon the Company’s losses since inception, management believes that it is more likely than not that future benefits of deferred tax assets will not be realized principally due to the change of ownership limitations and no current operations and has therefore established a full valuation allowance. The valuation allowance increased by $4,864 and $5,278 for the three months ended June 30, 2018 and 2017, respectively, and $6,995 and $16,494 for the six months ended June 30, 2018 and 2017, respectively. No provision for income taxes in the United States has been made as the Company had no U.S. taxable income for the three and six months ended June 30, 2018 and 2017. The tax year ended December 31, 2014, 2015 and 2016 remain open to examination by the IRS.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2018
Going Concern
GOING CONCERN	6. Going concern The Company has not generated any revenue, and has had no significant operations during the six months ended June 30, 2018 and 2017. The Company does not have any assets as of June 30, 2017. As of June 30, 2018, the Company had a working capital deficiency and stockholders’ deficiency of $163,620. The Company continues to incur losses from operations and has incurred a net loss of $13,015 and $12,065 during the three months ended June 30, 2018 and 2017, respectively, and $23,163 and 23,138 during the six months ended June 30, 2018 and 2017. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s current business plan is to seek an acquisition or merger with a private operating company. However, there is no assurance that the Company will be able to successfully consummate an acquisition or merger with a private operating company or, that the Company will identify any debt or equity financing sources to finance a potential acquisition or merger. If unable to obtain financing, the Company may be unable to complete its business plan, and would, instead, delay all cash intensive activities. The Company will continue to be dependent on additional capital contributions from its major stockholder for cash flow, which may not be available in the future. Without necessary cash flow, the Company may become dormant during the next twelve months, or until such time as necessary funds could be raised. Accordingly, the accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The financial statements do not include any adjustment that might result from the outcome of this uncertainty.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	7. SUBSEQUENT EVENTS The Company’s management has performed subsequent events procedures through November 9, 2018, which is the date the financial statements were available to be issued. There were no subsequent events requiring adjustment to the financial statements or disclosures as stated herein.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Accounting and Presentation	Basis of Accounting and Presentation The accompanying financial statements have been prepared on the accrual basis of accounting. The unaudited interim financial statements of the Company as of June 30, 2018 and for the three and six months ended June 30, 2018 and 2017, have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the SEC which apply to interim financial statements. Accordingly, they do not include all of the information and footnotes normally required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results for the periods presented. The interim financial information should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Form 10-K filed with the SEC. The results of operations for the three and six months ended June 30, 2018 are not necessarily indicative of the results to be expected for future quarters or for the year ending December 31, 2018. All financial statements and notes to the financial statements are presented in United States dollars (“US Dollar” or “US$” or “$”).
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of June 30, 2018 and December 31, 2017, the Company does not have any cash equivalents.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 740, “Income Taxes” (“ASC 740”), which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. Deferred tax assets and liabilities represent the future tax consequences for those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred tax assets are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertain tax positions in accordance with ASC Section 740-10, which prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance also prescribes direction on de-recognition, classification of, interest and penalties in financial statements and related disclosures. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. No interest or penalties have been recognized as of June 30, 2018. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of June 30, 2018. The Company does not expect any significant changes in unrecognized tax benefits within twelve months of the reporting date.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in 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 liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from these estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the guidance of ASC 820 “Fair Value Measurements and Disclosures” which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair value are as follows: ● Level 1 - quoted prices in active markets for identical assets or liabilities ● Level 2 - inputs other than quoted prices in level 1 that are observable either directly or indirectly. ● Level 3 - inputs based on prices or valuation techniques that are both unobservable and significant to the fair value markets. The carrying amounts of the Company’s liabilities approximate fair value due to the short-term nature of these instruments.
Net Earnings (Loss) Per Share	Net Earnings (Loss) Per Share Basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per common share is computed by dividing net earnings by the weighted average number of common shares outstanding, plus common stock equivalents, if dilutive, resulting from convertible preferred stock, stock options and warrants. As of June 30, 2018 and December 31, 2017, there were no common stock equivalents outstanding.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of provision (benefit) for income taxes	The provision (benefit) for income taxes consisted of the following for the three and six months ended June 30: For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Current $ — $ — $ — $ — Deferred (4,864 ) (5,278 ) (6,995 ) (16,494 ) Valuation allowance 4,864 5,278 6,995 16,494 $ — $ — $ — $ —
Schedule of reconciliation of effective income tax rates with statutory rates	The following table reconciles the effective income tax rates with the statutory rates for the three and six months ended June 30: For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 (Unaudited) (Unaudited) (Unaudited) (Unaudited) U.S. federal statutory rate 21.0 % 34.0 % 21.0 % 34.0 % State and local taxes-net of federal benefit 11.7 8.00 11.7 8.00 Valuation allowance (32.7 ) (42.00 ) (32.7 ) (42.00 ) Effective income tax rate — % — % — % — %
Schedule of deferred tax assets (liabilities)	Deferred tax assets (liabilities) are comprised of the following: June 30, 2018 December 31, (Unaudited) Net operating loss carryforwards $ 90,500 $ 85,600 Valuation allowance (90,500 ) (85,600 ) Net deferred tax assets $ — $ —

GENERAL (Details Narrative)

GENERAL (Details Narrative) - shares	Dec. 07, 2012	Dec. 31, 1991
Public offering of units through Registration Statement		150,000
Ownership acquired	91.00%
Halter Financial Investments, LP [Member]
Shares acquired from Securities Purchase Agreement	1,687,502

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Capital contributed by stockholder	$ 0	$ 0
Major Stockholders or Affiliates
Capital contributed by stockholder	$ 15,467	$ 15,492

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Increase in valuation allowance	$ 4,864	$ 5,278	$ 6,995	$ 16,494
Federal [Member]
Net operating loss carryforwards	$ 431,000		$ 431,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Deferred	$ (4,864)	$ (5,278)	$ (6,995)	$ (16,494)
Change in valuation allowance	4,864	5,278	6,995	16,494
Provision (benefit) for income taxes	$ 0	$ 0	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	21.00%	34.00%	21.00%	34.00%
State and local taxes-net of federal benefit	11.70%	8.00%	11.70%	8.00%
Change in valuation allowance	(32.70%)	(42.00%)	(32.70%)	(42.00%)
Effective income tax rate	0.00%	0.00%	0.00%	0.00%

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 90,500	$ 85,600
Valuation allowance	(90,500)	(85,600)
Net deferred tax assets	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Going Concern
Working capital deficiency	$ 163,620		$ 163,620
Net (loss)	(13,015)	$ (12,065)	(23,163)	$ (23,138)
Total stockholders' (deficit)	$ (163,620)		$ (163,620)		$ (155,924)