Crowd Shares Aftermarket (CRDW) 10-Q 21 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 18, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	AAA CENTURY GROUP USA, INC.
Entity Central Index Key	1,409,014
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		22,564,000
Trading Symbol	CRDW
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash and cash equivalents		$ 2
Accounts receivable	5,000
TOTAL CURRENT ASSETS	5,000	2
TOTAL ASSETS	5,000	2
CURRENT LIABILITIES
Accounts payable	8,053	127,904
Due to related parties		11,309
Accrued interest, related parties		33,751
Accrued interest, note payable		54,899
Note payable, other, net of original issue discount, in default		12,000
Convertible notes payable, in default		215,000
TOTAL CURRENT LIABILITIES	8,053	454,863
TOTAL LIABILITIES	8,053	454,863
STOCKHOLDERS' DEFICIT
Preferred stock, $0.0001 par value; 50,000,000 shares authorized; no shares issued and outstanding at September 30, 2016 and December 31, 2015
Common stock, $0.0001 par value; 500,000,000 shares authorized; 22,564,000 shares issued and outstanding at September 30, 2016 and December 31, 2015	2,256	2,256
Additional paid-in capital	334,086	29,133
Accumulated deficit	(339,395)	(486,250)
TOTAL STOCKHOLDERS' DEFICIT	(3,053)	(454,861)
TOTAL LIABILITIES A ND STOCKHOLDERS' DEFICIT	$ 5,000	$ 2

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2016	Sep. 20, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ .0001	$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, par value	$ 0.0001	$ .0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, shares issued	22,564,000		22,564,000
Common stock, shares outstanding	22,564,000		22,564,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenue	$ 5,000	$ 7,500	$ 15,000	$ 21,700
Operating expenses	8,309	9,500	23,068	39,475
Net operating loss	(3,309)	(2,000)	(8,068)	(17,775)
Gain on debt settlement	23,737		164,670
Interest expense	12	6,002	9,747	22,938
Income (loss) from continuing operations	20,416	(8,002)	146,855	(40,713)
Gain from discontinued operations				29
Net income (loss)	$ 20,416	$ (8,002)	$ 146,855	$ (40,684)
Basic and diluted income (loss) per share from continuing operations	$ 0	$ 0	$ 0.01	$ 0
Basic and diluted income per share from discontinued operations	0	0	0	0
Basic and diluted net income (loss) per share	$ 0	$ 0	$ 0.01	$ 0
Weighted average number of common shares outstanding:
Basic	22,564,000	22,564,000	22,564,000	22,564,000
Diluted	22,564,000	22,564,000	22,564,000	22,564,000

CONDENSED STATEMENTS OF STOCKHO

CONDENSED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014	$ 2,256	$ 11,298	$ (428,814)	$ (415,260)
Balance, shares at Dec. 31, 2014	22,564,000
Additional Paid-In Capital from related party for gain on sale of assets		17,835		17,835
Net income (loss)			(57,436)	(57,436)
Balance at Dec. 31, 2015	$ 2,256	29,133	(486,250)	(454,861)
Balance, shares at Dec. 31, 2015	22,564,000
Contributions		304,953		304,953
Net income (loss)			146,855	146,855
Balance at Sep. 30, 2016	$ 2,256	$ 334,086	$ (339,395)	$ (3,053)
Balance, shares at Sep. 30, 2016	22,564,000

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ 146,855	$ (40,684)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of original issue discount		4,000
Depreciation		1,487
Gain on settlements	(164,670)
Changes in:
Accounts payable	(22,410)	23,777
Accounts receivable	(5,000)
Accrued interest, related parties	(33,751)	2,857
Accrued interest, note payable		16,080
Net cash provided by (used in) operating activities	(78,976)	7,517
CASH FLOWS FROM INVESTING ACTIVITIES
Cash reduction due to related party sale		(4,413)
Net cash used in investing activities		(4,413)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments to related parties	(11,309)	(15,250)
Proceeds from related parties		1,000
Proceeds from payment of notes payable, net of original issue discount	(10,000)	8,000
Payments on convertible notes payable	(190,000)
Contributions	290,283
Net cash provided by (used in) financing activities	78,974	(6,250)
NET DECREASE IN CASH	(2)	(3,146)
CASH AND CASH EQUIVALENTS, beginning of the period	2	3,148
CASH AND CASH EQUIVALENTS, end of period		2
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	33,751
Income taxes		800
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Related party contribution		25,000
Forgiveness of related party payables	$ 14,669

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1—BACKGROUND AND ORGANIZATION Organization Crowd Shares Aftermarket, Inc. (“the Company”) was originally incorporated in the State of Delaware on May 24, 2007, under the name Red Oak Concepts, Inc. to serve as a vehicle for a business combination through a merger, capital stock exchange, asset acquisition or other similar business combination. On December 4, 2007, the Company changed its jurisdiction of domicile by merging with a Nevada corporation titled Red Oak Concepts, Inc. On November 21, 2008, the Company changed its name to Vinyl Products, Inc. in connection with a reverse acquisition transaction with The Vinyl Fence Company, Inc. (“VFC”), a California corporation. On September 26, 2013, the Company formed Crowd Shares Aftermarket, Inc., a wholly owned subsidiary of the Company. On October 8, 2013, the Company merged with its wholly owned subsidiary, Crowd Shares Aftermarket, Inc. and as part of the merger changed its name to Crowd Shares Aftermarket, Inc. Business Overview-Current Operations AAA Century Group Transaction Effective as of May 27, 2016, Doug Brackin and Joy Brackin, husband and wife (the “Sellers”), entered into a Common Stock Purchase Agreement (the “Stock Purchase Agreement”) pursuant to which the Sellers agreed to sell to AAA Century Group USA Corp., a newly-formed New York corporation (the “Purchaser”), the 20,000,000 shares of Company common stock owned by the Sellers, constituting approximately 88.6% of the Company’s 22,564,000 issued and outstanding common shares (the “Shares”), for $337,000. As part of the AAA Century Group Transaction, all liabilities of the Company were paid in full at the closing of the AAA Century Group Transaction or shortly thereafter. As a result of the sale there was a change of control of the Company. In connection with the sale pursuant to the Stock Purchase Agreement, the Sellers and the Company’s then directors and officers—Doug Brackin and Keith Moore resigned their positions and appointed Qingxi Meng as the sole director. Mr. Meng was named the Chief Executive Officer of the Company; and in August 2016, Ms. Yingchuan (“Shelley”) Wang was named Chief Financial Officer and Chief Operating Officer, and a director of the Company. Current management intends to engage in real estate transactions in the New York area. As of the date of the filing of this Report on Form 10-Q, the Company has not entered into any letter of intent or binding agreement to acquire any new assets or business in addition to the Company’s current securities crowdfunding activities, described below. On September 20, 2016, the holders of 17,690,000 shares of the Company’s common stock, representing approximately 78.4% of the outstanding shares of the Company’s common stock, executed a written consent in lieu of a special meeting of stockholder approving the following matters: (1) An amendment to the Articles of Incorporation, changing the name of the Company to AAA Century Group USA, Inc. (2) An amendment to the Articles of Incorporation, increasing the number of the authorized common shares, $.0001 par value, from 100,000,000 to 500,000,000, and our authorized Preferred Shares, $.0001 par value, from 10,000,000 to 50,000,000; and (3) Authorizing the Board of Directors to effectuate a forward split of the Company’s 22,564,000 currently issued and outstanding common shares of no less than two-for-one and no more than five-for-one, as and when determined by the Company’s Board of Directors. Crowdfunding Business The Company’s business operations support securities crowdfunding (“SCF”) activities. SCF in its simplest terms, is a global movement towards broadening the investor base in small businesses by lowering accreditation standards of investors and changing the rules around the marketing of investment opportunities. The Company earns revenue by providing outsourced SCF services including due diligence and developing marketing programs for companies looking to utilize technology to reach a broader potential investor base.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and in conformity with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited condensed financial statements included in this document have been prepared on the same basis as the annual financial statements, and in our opinion reflect all adjustments, which include normal recurring adjustments necessary for a fair presentation in accordance with US GAAP and SEC regulations for interim financial statements. The results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results that we will have for any subsequent period. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2015 included in our Annual Report on Form 10-K. Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with U.S. GAAP. Liquidity The Company's unaudited condensed financial statements are prepared using the accrual method of accounting in accordance with U.S. GAAP, and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company reported net income of $20,416 during the quarter ended September30, 2016, due almost entirely because of the cancellation of debt as part of the change of control in June 2016, but has an accumulated deficit of $339,395 since inception. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. Management’s plans to continue as a going concern include raising additional capital through sales of common stock and/or a debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying unaudited condensed financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates are adjusted to reflect actual experience when necessary. Significant estimates and assumptions affect many items in the financial statements. These include allowance for doubtful trade receivables, asset impairments, and contingencies and litigation. Significant estimates and assumptions are also used to establish the fair value and useful lives of depreciable tangible and certain intangible assets. Actual results may differ from those estimates and assumptions, and such results may affect income, financial position or cash flows. Cash and Cash Equivalents Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company did not have any cash equivalents at September 30, 2016 or December 31, 2015. Revenue Recognition Typically, the Company recognizes revenue from marketing and due diligence services. Such revenue is recognized when the services are performed. Revenues are recognized when persuasive evidence of an arrangement exists, the fees to be paid by the customer are fixed or determinable, collection of the fees is probable, delivery of the service and or product has occurred, and no other significant obligations on the part of the Company remain. Income Taxes The Company accounts for income taxes under standards issued by the FASB. Under those standards, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations. No provision for federal income taxes has been recorded due to the net operating loss carry forwards totaling approximately $287,951 as of September 30, 2016 that will be offset against future taxable income. The available net operating loss carry forwards of approximately $288,000 will expire in various years through 2036. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. The income tax benefit differs from the amount computed by applying the US federal income tax rate of 35% to net loss before income taxes for the period ended September 30, 2016 and 2015 and had no uncertain tax positions as of September 30, 2016 and 2015. Certain tax attributes are subject to an annual limitation as a result of the sale of shares from the Brackins to AAA Century Group USA Corp., which constitutes a change of ownership as defined under Internal Revenue Code Section 382. Effective October 1, 2008, the Company adopted Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures ("ASC 820-10") and Accounting Standards Codification subtopic 825-10, Financial Instruments ("ASC 825-10"), which permits entities to choose to measure many financial instruments and certain other items at fair value. Neither of these statements had an impact on the Company's financial position, results of operations or cash flows. The carrying value of cash and cash equivalents, accounts payable and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments.

DEBT AND DUE TO RELATED PARTY

DEBT AND DUE TO RELATED PARTY	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
DEBT AND DUE TO RELATED PARTY	NOTE 3—DEBT AND DUE TO RELATED PARTY From May, 2016, through July, 2016, as part of the AAA Century Group Transaction, the Company entered into settlement agreements with all debt holders of the Company. As a result of the settlement agreements, the Company recognized a gain on debt settlement in the amount of $164,670. As of September 30, 2016, all previous debt holders have settled with the Company, and there are no liabilities owed to any of these former debt holders. On April 8, 2011, the Company entered into a Promissory note with Doug Brackin (a related party) for a total of $62,500. From time to time, Doug Brackin advanced to the Company funds to cover operating expenses. On April 25, 2015, the Company entered into a definitive agreement to sell all of the membership interests in Brackin O’Connor, LLC to the original members of Brackin O’Connor, LLC for $25,000 which was used to fully pay the remaining Note Payable principal balance and reduced accrued interest. As of December 31, 2015, Brackin was owed $25,720 in accrued interest. On June 30, 2016, the company wrote off the interest in complete fulfillment of all outstanding obligations. From time to time, Cardiff Partners, LLC (a related party) had advanced to the Company funds to cover operating expenses. The advance bears interest at a rate of 1% per month. The Company entered into a settlement agreement with Cardiff Partners, LLC for the balance of $11,309 and accrued interest of $16,231 and settled both amounts for a total of $25,648 resulting in gain of $1,893 during the quarter ended September 30, 2016. Interest expense totaled $332 and $2,108 for the nine months ended September 30, 2016 and 2015, respectively. On September 14, 2013, the Company entered into various promissory notes (“Notes”) for a total of $215,000 due on December 31, 2014. The Notes accrued interest at a rate of 1.0% per month. The Company entered into settlement agreements with the promissory noteholders. The total amount owed for principal was $215,000, of which $190,000 was paid off at the change in ownership. The remaining amount plus accrued interest was extinguished, resulting in a gain of $87,308. Interest expense totaled $5,360 and $16,081 for the nine months ended September 30, 2016 and 2015, respectively. On February 7, 2015, the Company issued and sold a $12,000 Note due May 7, 2015. The proceeds to the Company were $8,000 and the Company recorded an Original Issue Discount (“OID”) of $4,000 which will be amortized over the life of the note. As noted above, the Company entered into a settlement agreements with the noteholder resulting in the pay off and extinguishment of the note. Interest expense totaled $0 and $4,000 for the nine months ended September 30, 2016 and 2015, respectively. A total gain of $2,000 was recognized as a result of this debt settlement.

ACCOUNTS PAYABLE SETTLEMENT

ACCOUNTS PAYABLE SETTLEMENT	9 Months Ended
	Sep. 30, 2016
Extinguishment of Debt Disclosures [Abstract]
ACCOUNTS PAYABLE SETTLEMENT	NOTE 4- ACCOUNTS PAYABLE SETTLEMENT The Company entered into settlement agreements with various vendors resulting in the payoff of various accounts payable balances. For the period ended September 30, 2016, the Company recognized a gain on settlement of accounts payable of $82,771. In addition, $14,669 was considered related party gains which were recorded as additional paid in capital.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 5—STOCKHOLDERS' EQUITY The Company is authorized to issue 500,000,000 shares of $0.0001 par value common stock, and had 22,564,000 shares outstanding at September 30, 2016 and December 31, 2015, respectively. The Company is authorized to issue 50,000,000 shares of $0.0001 par value preferred stock. The Company has never issued any shares of preferred stock. As noted above, the Company entered into settlement agreements with various debt holders resulting in the payoff of various notes and accounts payable. During the nine months ended September 30, 2016, the Company recognized a total gain on settlement of debt of $164,670. Company also recorded $290,283 as additional paid in capital during the nine months ended September 30, 2016 from Doug Brackin, a related party.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6—COMMITMENTS AND CONTINGENCIES The Company is not currently a party to any pending or threatened legal proceedings. Based on information currently available, management is not aware of any matters that would have a material adverse effect on the Company's financial condition, results of operations or cash flows.

Summary of Significant Accoun13

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and in conformity with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited condensed financial statements included in this document have been prepared on the same basis as the annual financial statements, and in our opinion reflect all adjustments, which include normal recurring adjustments necessary for a fair presentation in accordance with US GAAP and SEC regulations for interim financial statements. The results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results that we will have for any subsequent period. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2015 included in our Annual Report on Form 10-K.
Basis of Presentation	Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with U.S. GAAP.
Liquidity	Liquidity The Company's unaudited condensed financial statements are prepared using the accrual method of accounting in accordance with U.S. GAAP, and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company reported net income of $20,416 during the quarter ended September30, 2016, due almost entirely because of the cancellation of debt as part of the change of control in June 2016, but has an accumulated deficit of $339,395 since inception. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. Management’s plans to continue as a going concern include raising additional capital through sales of common stock and/or a debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying unaudited condensed financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates are adjusted to reflect actual experience when necessary. Significant estimates and assumptions affect many items in the financial statements. These include allowance for doubtful trade receivables, asset impairments, and contingencies and litigation. Significant estimates and assumptions are also used to establish the fair value and useful lives of depreciable tangible and certain intangible assets. Actual results may differ from those estimates and assumptions, and such results may affect income, financial position or cash flows.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company did not have any cash equivalents at September 30, 2016 or December 31, 2015.
Revenue Recognition	Revenue Recognition Typically, the Company recognizes revenue from marketing and due diligence services. Such revenue is recognized when the services are performed. Revenues are recognized when persuasive evidence of an arrangement exists, the fees to be paid by the customer are fixed or determinable, collection of the fees is probable, delivery of the service and or product has occurred, and no other significant obligations on the part of the Company remain.
Income Taxes	Income Taxes The Company accounts for income taxes under standards issued by the FASB. Under those standards, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations. No provision for federal income taxes has been recorded due to the net operating loss carry forwards totaling approximately $287,951 as of September 30, 2016 that will be offset against future taxable income. The available net operating loss carry forwards of approximately $288,000 will expire in various years through 2036. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. The income tax benefit differs from the amount computed by applying the US federal income tax rate of 35% to net loss before income taxes for the period ended September 30, 2016 and 2015 and had no uncertain tax positions as of September 30, 2016 and 2015. Certain tax attributes are subject to an annual limitation as a result of the sale of shares from the Brackins to AAA Century Group USA Corp., which constitutes a change of ownership as defined under Internal Revenue Code Section 382. Effective October 1, 2008, the Company adopted Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures ("ASC 820-10") and Accounting Standards Codification subtopic 825-10, Financial Instruments ("ASC 825-10"), which permits entities to choose to measure many financial instruments and certain other items at fair value. Neither of these statements had an impact on the Company's financial position, results of operations or cash flows. The carrying value of cash and cash equivalents, accounts payable and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments.

Background and Organization (De

Background and Organization (Details) - USD ($)	May 27, 2016	Sep. 30, 2016	Sep. 20, 2016	Dec. 31, 2015
Background And Organization [Line Items]
Common stock shares, issued		22,564,000		22,564,000
Number of shares held by voting members			17,690,000
Percentage of shares held by voting members			78.40%
Common stock, shares authorized		500,000,000	500,000,000	500,000,000
Common stock, par value		$ 0.0001	$ .0001	$ 0.0001
Preferred stock, par value		$ 0.0001	$ .0001	$ 0.0001
Preferred stock, shares authorized		50,000,000	50,000,000	50,000,000
Stock Purchase Agreement [Member]
Background And Organization [Line Items]
Business acquisition equity interest issued or issuable shares	20,000,000
Percentage of outstanding common stock sold	88.60%
Payments to purchase common stock	$ 337,000

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Accounting Policies [Abstract]
Net income (loss)	$ 20,416	$ (8,002)	$ 146,855	$ (40,684)	$ (57,436)
Accumulated deficit	339,395		339,395		486,250
Cash FDIC insured amount	250,000		250,000
Cash equivalents
Operating loss carry-forwards	287,951		287,951
Net operating loss carry-forwards available balance	288,000		$ 288,000
Operating losses carry-forwards expiration date			years through 2036
Percentage of operating loss carry-forwards, limitations on use			50.00%
Federal income tax rate			35.00%	35.00%
Uncertain tax positions

Debt and Due To Related Party (

Debt and Due To Related Party (Details) - USD ($)	Apr. 25, 2015	Feb. 07, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Sep. 14, 2013	Apr. 08, 2011
Short-term Debt [Line Items]
Repayment of related party debt					$ 11,309	$ 15,250
Original issue discount						4,000
Gain on Debt Settlement			$ 23,737		164,670
Payments on convertible notes payable					190,000
Promissory Note [Member]
Short-term Debt [Line Items]
Face amount								$ 215,000
Interest rate effective percentage								1.00%
Interest expense debt					5,360	16,081
Gain on Debt Settlement					87,308
Promissory Note One [Member]
Short-term Debt [Line Items]
Interest expense debt						4,000
Company issued and sold notes		$ 12,000
Proceeds from notes issued		8,000
Original issue discount		$ 4,000
Gain on Debt Settlement					$ 2,000
Doug Brackin [Member]
Short-term Debt [Line Items]
Face amount									$ 62,500
Brackin O'Connor, LLC [Member] | Definitive Agreement [Member]
Short-term Debt [Line Items]
Repayment of related party debt	$ 25,000
Accrued interest							$ 25,720
Cardiff Partner [Member]
Short-term Debt [Line Items]
Interest rate effective percentage			1.00%		1.00%
Repayment of related party debt			$ 11,309
Repayment of accrued interest			16,231
Interest expense debt					$ 332	$ 2,108
Gain on Debt Settlement			$ 1,893

Accounts Payable Settlement (De

Accounts Payable Settlement (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Extinguishment of Debt Disclosures [Abstract]
Gain on settlement of accounts payable	$ 82,771
Forgiveness of related party payables	$ 14,669

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 20, 2016	Dec. 31, 2015
Equity [Abstract]
Common stock, shares authorized	500,000,000		500,000,000		500,000,000	500,000,000
Common stock, par value	$ 0.0001		$ 0.0001		$ .0001	$ 0.0001
Common stock, shares outstanding	22,564,000		22,564,000			22,564,000
Preferred stock, shares authorized	50,000,000		50,000,000		50,000,000	50,000,000
Preferred stock, par value	$ 0.0001		$ 0.0001		$ .0001	$ 0.0001
Preferred stock, shares issued	0		0			0
Preferred stock, shares outstanding	0		0			0
Gain on debt settlement	$ 23,737		$ 164,670
Contributions			$ 290,283