Ryvyl (RVYL) 10-Q 23 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 19, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ASAP Expo, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		14,445,363
Amendment Flag	false
Entity Central Index Key	1,419,275
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current Assets
Cash	$ 32,691	$ 46,672
Due from affiliated companies	132,291	117,303
Total Current Assets	164,982	163,975
Furniture and equipment, net	47,807	49,925
Total Assets	212,789	213,900
Current Liabilities
Accounts payable and accrued expenses	465,699	471,811
Auto Loan, current	4,905	4,905
Settlement payable	20,000	20,000
Income tax payable	55,255	54,455
Total Current Liabilities	545,859	551,171
Long-term Liabilities
Auto Loan, noncurrent	6,132	7,358
Note payable, officers	337,087	327,085
Total Long-term Liabilities	343,219	334,443
Total Liabilities	889,078	885,614
Stockholders' Deficit
Common stock, $.001 par value, 45,000,000 shares authorized, 14,445,363 and 14,445,363 shares issued and outstanding at March 31, 2016 and December 31, 2015	14,445	14,445
Additional paid in capital	(902,272)	(902,272)
Retained earnings	211,538	216,113
Total Stockholders' Deficit	(676,289)	(671,714)
Total Liabilities and Stockholders' Deficit	$ 212,789	$ 213,900

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parentheticals) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	14,445,363	14,445,363
Common stock, shares outstanding	14,445,363	14,445,363

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenues:
Consulting fee	$ 255,000	$ 451,418
Total revenues	255,000	451,418
Cost of Sales:
Consulting expense	105,000	236,000
Total cost of sales	105,000	236,000
Gross Profit	150,000	215,418
General and administrative	163,810	71,525
Income from operations	(13,810)	143,893
Other Income (Expense)
Other income	15,000	0
Interest expense	(4,965)	(4,250)
Total other Income (Expense), net	10,035	(4,250)
Income (Loss) before income taxes	(3,775)	139,643
Income taxes provision	800	47,479
Net Income (Loss)	$ (4,575)	$ 92,164
Net income per common share
Basic (in Dollars per share)	$ 0	$ 0.01
Diluted (in Dollars per share)	$ 0	$ 0.01
Weighted average common shares outstanding
Basic (in Shares)	14,445,363	14,445,363
Diluted (in Shares)	14,445,363	14,445,363

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating Activities:
Net Income (loss)	$ (4,575)	$ 92,164
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation expense	2,118	1,824
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	(6,110)	35,838
Income tax payable	800	47,479
Net cash provided by (used in) operating activities	(7,767)	177,305
Investing Activities:
Acquisitions of property and equipment	0	(10,525)
Advance to affiliated companies	(14,988)	(4,140)
Net cash used in investing activities	(14,988)	(14,665)
Financing Activities:
Payments on auto loan	(1,226)	(818)
Advance from (Repayment to) affiliated company	0	(28,461)
Proceeds from borrowings on note payable from officers	10,000	0
Repayments of borrowings on note payable from officers	0	(138,017)
Net cash provided by (used in) financing activities	8,774	(167,296)
Net decrease in cash	(13,981)	(4,656)
Cash, beginning of period	46,672	41,420
Cash, end of period	32,691	36,764
Cash paid during the period
Interest	0	0
Income taxes	$ 0	$ 0

NOTE 1 - SUMMARY OF SIGNIFICANT

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION ASAP Expo, Inc. (“ASAP Expo” or the “Company”) d.b.a. ASAP International Holdings, was incorporated on April 10, 2007 under the laws of the State of Nevada. ASAP Expo is a holding company that operates commercial real estate consulting for Chinese Institutions and high net worth individuals. Our mission is to be the bridge between China and the Western world. ASAP Commercial Real Estate division advisory provides Chinese institutions and high net worth individuals with all real estate related services focusing on hospitality including acquisition advisory, financing, asset management, and strategic repositioning. On the hospitality acquisition side, we represent buyers at all stages of the process, from advice on selection of brands, location, opportunity sourcing and due diligence to securing debt financing. Our clients have the advantage of our local market knowledge and contacts in capital markets around the globe, as well as our deep experience in real estate strategy and management. Prior to July 2011, the investment banking services division was the core business of ASAP Expo. ASAP Expo helped small and medium sized businesses raise funds and promote business through capital markets. In July 2011, ASAP Expo transitioned its core business to providing real estate advisory services from investment banking advisory services for Chinese companies. Unaudited Interim Financial Information These unaudited interim financial statements have been prepared in accordance with GAAP for interim financial reporting and the rules and regulations of the Securities and Exchange Commission that permit reduced disclosure for interim periods. Therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. In the opinion of management, all adjustments of a normal recurring nature necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented have been made. The results of operations for the interim periods presented are not necessarily indicative of the results to be expected for the year ending December 31, 2016. The balance sheets and certain comparative information as of March 31, 2016 are derived from the audited financial statements and related notes for the year ended December 31, 2015 (“2015 Annual Financial Statements”), included in the Company’s 2015 Annual Report on Form 10-K. These unaudited interim financial statements should be read in conjunction with the 2015 Annual Financial Statements. BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. CASH AND CASH EQUIVALENTS Cash and cash equivalents consist of cash on hand, cash on deposit with banks, and highly liquid debt investments with a maturity of three months or less when purchased. The Company has no cash equivalents as of March 31, 2016 and December 31, 2015, respectively. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. At March 31, 2016, the Company had a stockholders' deficit of $ 676,289 The Company's success is dependent upon numerous items, certain of which are the successful growth of revenues from its services and its ability to obtain new customers in order to achieve levels of revenues adequate to support the Company's current and future cost structure, for which there is no assurance. Unanticipated problems, expenses, and delays are frequently encountered in establishing and maintaining profitable operations. These include, but are not limited to, competition, the need to develop customer support capabilities and market expertise, technical difficulties, market acceptance and sales and marketing. The failure of the Company to meet any of these conditions could have a materially adverse effect on the Company and may force the Company to reduce or curtail operations. No assurance can be given that the Company can achieve or maintain profitable operations. The Company believes it will have adequate cash to sustain operations until it achieves sustained profitability. However, until the Company has a history of maintaining revenue levels sufficient to support its operations and repay its working capital deficit, the Company may require additional financing. Sources of financing could include capital infusions, additional equity financing or debt offerings. There can be no assurance that funding will be available on acceptable terms, if at all, or that such fund, if raised, would enable the Company to achieve or sustain profitable operations. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the classification of liabilities that might result from the outcome of these uncertainties. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company’s financial instruments consist of cash, prepaid expenses and other receivables, accounts payable, accrued liabilities and due to/from affiliated company. The fair value of these financial instruments approximate their carrying amounts reported in the balance sheets due to the short term maturity of these instruments. Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company's financial instruments consisted of cash, accounts payable and accrued liabilities, advances to due to or from affiliated companies, notes payable to officers. The estimated fair value of cash, accounts payable and accrued liabilities, due to or from affiliated companies, and notes payable approximates its carrying amount due to the short maturity of these instruments. USE OF ESTIMATES The preparation of financial statements in conformity with the GAAP 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. Actual results could differ from those estimates. REVENUE RECOGNITION Accounting Standards Codification (“ASC”) 605, Revenue Recognition Revenues are mainly consulting fees. The consulting fees are recognized when earned. Consulting fees from real estate advisory services that are subject to refund are recorded as deferred revenue until the project is completed and the fees are no longer refundable. INCOME TAXES Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is not more likely than not that some portion or all of the deferred tax assets will be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. EARNINGS PER SHARE A basic earnings per share is computed by dividing net income to common stockholders by the weighted average number of shares outstanding for the year. Dilutive earnings per share include the effect of any potentially dilutive debt or equity under the treasury stock method, if including such instruments is dilutive.

NOTE 2 - PROPERTY AND EQUIPMENT

NOTE 2 - PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 2 - PROPERTY AND EQUIPMENT Equipment consists of the following: March 31, December 31, 2016 2015 Furniture & Fixtures $ 17,589 $ 17,589 Office Equipment 3,086 3,086 Automobile 24,527 24,527 Leasehold Improvements 21,710 21,710 66,912 66,912 Less: Accumulated depreciation (19,105 ) (16,987 ) $ 47,807 $ 49,925

NOTE 3 - RELATED PARTY TRANSACT

NOTE 3 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 3 - RELATED PARTY TRANSACTIONS At March 31, 2016 and December 31, 2015, ASAP Expo was owed $132,291 and $117,303 from affiliated companies in which ASAP Expo’s officers are also owners and officers. The advance has no written note, is non-interest bearing and payable on demand to the Company and expected to be paid within one year. At March 31, 2016 and March 31, 2015, consulting fees from affiliates was $255,000 and $275,118.

NOTE 4 - SETTLEMENT PAYABLE

NOTE 4 - SETTLEMENT PAYABLE	3 Months Ended
	Mar. 31, 2016
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Other Liabilities Disclosure [Text Block]	NOTE 4 - SETTLEMENT PAYABLE Based upon the settlement agreement for a lawsuit settled and dismissed in June 2011, the Company has a $120,000 outstanding settlement balance to be paid $100,000 in October 2015 and $20,000 in October 2016. The Company was involved in the lawsuit by one of its former affiliates, ASAP Hotel. The Company paid $100,000 on October 7, 2015.

NOTE 5 - AUTO LOAN

NOTE 5 - AUTO LOAN	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 5 - AUTO LOAN In June 2013, the Company entered into a zero down and 0% interest financing arrangement to acquire a vehicle. Future minimum payments and the obligations due under the auto loan are as follows: For the Year Ended December 31: 2016 $ 3,679 2017 4,905 2018 2,453 11,037 Less Current Portion (4,905 ) Long Term Portion $ 6,132

NOTE 6 - NOTE PAYABLE, OFFICERS

NOTE 6 - NOTE PAYABLE, OFFICERS	3 Months Ended
	Mar. 31, 2016
Convertible Debt [Abstract]
Convertible Debt [Text Block]	NOTE 6 - NOTE PAYABLE, OFFICERS On January 1, 2011, the Company obtained a convertible note from Frank Yuan, the Company's Chief Executive Officer (“CEO”), and his family which provides for borrowings up to a maximum of $1,800,000 and is due on demand. The note carries an interest rate of 6.0% per annum. On December 31, 2014, the convertible note was amended to waive the right of conversion and will be used as a line of credit. The balance of the note payable as of March 31, 2016 was $337,087; the accrued interest on the note was $296,274, which is included in accounts payable and accrued expenses. The balance of the convertible note payable as of December 31, 2015 was $327,085 and the accrued interest on the note was $291,309.

NOTE 7 - INCOME TAXES

NOTE 7 - INCOME TAXES	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 7 - INCOME TAXES The income taxes provision for the three months ended March 31, 2016 consists of current income taxes of $800. Uncertain Tax Positions Interest associated with unrecognized tax benefits is classified as income tax and penalties are included in selling, general and administrative expenses in the statements of operations and comprehensive income. For the three months ended March 31, 2016 and 2015, the Company had no unrecognized tax benefits and related interest and penalties expenses. Currently, the Company is not subject to examination by major tax jurisdictions.

NOTE 8 - SHAREHOLDERS' DEFICIT

NOTE 8 - SHAREHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 - SHAREHOLDERS' DEFICIT Common Stock At March 31, 2016, the Company had 45,000,000 shares of common stock authorized and 14,445,363 shares issued and outstanding at par value $0.001 per share.

NOTE 9 - COMMITMENT

NOTE 9 - COMMITMENT	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 9 - COMMITMENT Starting January 1, 2014, the Company leased office space from one of its officer under a month by month basis. The lease provides for monthly lease payments of $3,500.

NOTE 10 - CONCENTRATION

NOTE 10 - CONCENTRATION	3 Months Ended
	Mar. 31, 2016
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE 10 - CONCENTRATION For the three months ended March 31, 2016, three customers accounted for 93% (59% , 22% and 12%) of the Company’s consulting fee income, all of which are affiliates of the Company. For the three months ended March 31, 2015, three customers accounted for 86.0% (38.0%, 35% and 13%) of the Company’s consulting fee income. The loss of any of these customers could have a material adverse effect on the Company’s financial position and results of operations.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS Cash and cash equivalents consist of cash on hand, cash on deposit with banks, and highly liquid debt investments with a maturity of three months or less when purchased. The Company has no cash equivalents as of March 31, 2016 and December 31, 2015, respectively.
Going Concern [Policy Text Block]	GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. At March 31, 2016, the Company had a stockholders' deficit of $ 676,289 The Company's success is dependent upon numerous items, certain of which are the successful growth of revenues from its services and its ability to obtain new customers in order to achieve levels of revenues adequate to support the Company's current and future cost structure, for which there is no assurance. Unanticipated problems, expenses, and delays are frequently encountered in establishing and maintaining profitable operations. These include, but are not limited to, competition, the need to develop customer support capabilities and market expertise, technical difficulties, market acceptance and sales and marketing. The failure of the Company to meet any of these conditions could have a materially adverse effect on the Company and may force the Company to reduce or curtail operations. No assurance can be given that the Company can achieve or maintain profitable operations. The Company believes it will have adequate cash to sustain operations until it achieves sustained profitability. However, until the Company has a history of maintaining revenue levels sufficient to support its operations and repay its working capital deficit, the Company may require additional financing. Sources of financing could include capital infusions, additional equity financing or debt offerings. There can be no assurance that funding will be available on acceptable terms, if at all, or that such fund, if raised, would enable the Company to achieve or sustain profitable operations. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the classification of liabilities that might result from the outcome of these uncertainties.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS The Company’s financial instruments consist of cash, prepaid expenses and other receivables, accounts payable, accrued liabilities and due to/from affiliated company. The fair value of these financial instruments approximate their carrying amounts reported in the balance sheets due to the short term maturity of these instruments.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company's financial instruments consisted of cash, accounts payable and accrued liabilities, advances to due to or from affiliated companies, notes payable to officers. The estimated fair value of cash, accounts payable and accrued liabilities, due to or from affiliated companies, and notes payable approximates its carrying amount due to the short maturity of these instruments.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES The preparation of financial statements in conformity with the GAAP 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. Actual results could differ from those estimates.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION Accounting Standards Codification (“ASC”) 605, Revenue Recognition Revenues are mainly consulting fees. The consulting fees are recognized when earned. Consulting fees from real estate advisory services that are subject to refund are recorded as deferred revenue until the project is completed and the fees are no longer refundable.
Income Tax, Policy [Policy Text Block]	INCOME TAXES Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is not more likely than not that some portion or all of the deferred tax assets will be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.
Earnings Per Share, Policy [Policy Text Block]	EARNINGS PER SHARE A basic earnings per share is computed by dividing net income to common stockholders by the weighted average number of shares outstanding for the year. Dilutive earnings per share include the effect of any potentially dilutive debt or equity under the treasury stock method, if including such instruments is dilutive.

NOTE 2 - PROPERTY AND EQUIPME17

NOTE 2 - PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment consists of the following: March 31, December 31, 2016 2015 Furniture & Fixtures $ 17,589 $ 17,589 Office Equipment 3,086 3,086 Automobile 24,527 24,527 Leasehold Improvements 21,710 21,710 66,912 66,912 Less: Accumulated depreciation (19,105 ) (16,987 ) $ 47,807 $ 49,925

NOTE 5 - AUTO LOAN (Tables)

NOTE 5 - AUTO LOAN (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	In June 2013, the Company entered into a zero down and 0% interest financing arrangement to acquire a vehicle. Future minimum payments and the obligations due under the auto loan are as follows: For the Year Ended December 31: 2016 $ 3,679 2017 4,905 2018 2,453 11,037 Less Current Portion (4,905 ) Long Term Portion $ 6,132

NOTE 1 - SUMMARY OF SIGNIFICA19

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Cash Equivalents, at Carrying Value	$ 0	$ 0
Stockholders' Equity Attributable to Parent	(676,289)	$ (671,714)
Working Capital (Deficit)	$ (372,665)

NOTE 2 - PROPERTY AND EQUIPME20

NOTE 2 - PROPERTY AND EQUIPMENT (Details) - Schedule of Equipment - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	$ 66,912	$ 66,912
Less: Accumulated depreciation	(19,105)	(16,987)
	47,807	49,925
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	17,589	17,589
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	3,086	3,086
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	24,527	24,527
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	$ 21,710	$ 21,710

NOTE 3 - RELATED PARTY TRANSA21

NOTE 3 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
NOTE 3 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due from Related Parties, Current	$ 132,291		$ 117,303
Affiliated Entity [Member]
NOTE 3 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due from Related Parties, Current	132,291		$ 117,303
Affiliated Entity [Member] | Consulting Fees [Member]
NOTE 3 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 255,000	$ 275,118

NOTE 4 - SETTLEMENT PAYABLE (De

NOTE 4 - SETTLEMENT PAYABLE (Details) - USD ($)	Oct. 17, 2015	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2011
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current		$ 20,000	$ 20,000	$ 120,000
Settlement Due, October 2015 [Member]
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current				100,000
Payments for Legal Settlements	$ 100,000
Settlement Due, October 2016 [Member]
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current				$ 20,000

NOTE 5 - AUTO LOAN (Details)

NOTE 5 - AUTO LOAN (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jun. 30, 2013	Mar. 31, 2016	Mar. 31, 2015
NOTE 5 - AUTO LOAN (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 0	$ 10,525
Vehicles [Member] | Notes Payable, Other Payables [Member]
NOTE 5 - AUTO LOAN (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 0
Debt Instrument, Interest Rate, Stated Percentage	0.00%

NOTE 5 - AUTO LOAN (Details) -

NOTE 5 - AUTO LOAN (Details) - Schedule of Maturities of Long-term Debt - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Schedule of Maturities of Long-term Debt [Abstract]
2,016	$ 3,679
2,017	4,905
2,018	2,453
	11,037
Less Current Portion	(4,905)	$ (4,905)
Long Term Portion	$ 6,132	$ 7,358

NOTE 6 - NOTE PAYABLE, OFFICE25

NOTE 6 - NOTE PAYABLE, OFFICERS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2016	Dec. 31, 2015	Jan. 01, 2011
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Notes Payable, Related Parties, Noncurrent		$ 337,087	$ 327,085
Chief Executive Officer [Member] | Convertible Debt [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				6.00%
Debt Instrument, Description	the convertible note was amended to waive the right of conversion and will be used as a line of credit
Chief Executive Officer [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Interest Payable		$ 296,274	$ 291,309
Maximum [Member] | Chief Executive Officer [Member] | Convertible Debt [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Debt Instrument, Face Amount				$ 1,800,000

NOTE 7 - INCOME TAXES (Details)

NOTE 7 - INCOME TAXES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Current Federal Tax Expense (Benefit)	$ 800
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 0

NOTE 8 - SHAREHOLDERS' DEFICIT

NOTE 8 - SHAREHOLDERS' DEFICIT (Details) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	45,000,000	45,000,000
Common Stock, Shares, Outstanding	14,445,363	14,445,363
Common Stock, Shares, Issued	14,445,363	14,445,363
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001

NOTE 9 - COMMITMENT (Details)

NOTE 9 - COMMITMENT (Details) - Building [Member]	3 Months Ended
	Mar. 31, 2016USD ($)
NOTE 9 - COMMITMENT (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	leased office space from one of its officer under a month by month basis
Operating Leases, Rent Expense, Minimum Rentals	$ 3,500

NOTE 10 - CONCENTRATION (Detail

NOTE 10 - CONCENTRATION (Details) - Sales Revenue, Services, Net [Member] - Consulting Fees [Member] - Customer Concentration Risk [Member]	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	93.00%	86.00%
Customer A [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	59.00%	38.00%
Customer B [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	22.00%	35.00%
Customer C [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	12.00%	13.00%