United Cannabis (CNABQ) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	7-May-14
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Entity Registrant Name	'United Cannabis Corp	'
Entity Central Index Key	'0001436161	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Units Outstanding	'	43,620,000

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash	$1,522,747	$32,414
Accounts receivable, related party	'	8,862
TOTAL CURRENT ASSETS	1,522,747	41,276
Equipment, net	'	17,616
TOTAL ASSETS	1,522,747	58,892
CURRENT LIABILITIES	'	'
Accounts payable	11,725	'
Note payable - related party	'	50,000
TOTAL CURRENT LIABILITIES	11,725	50,000
COMMITMENTS AND CONTINGENCIES	'	'
STOCKHOLDERS' EQUITY	'	'
Preferred stock, $.001 par value, 5,000,000 shares authorized, zero shares issued and outstanding at March 31, 2014 and December 31, 2013	'	'
Common stock, $.001 par value, 50,000,000 shares authorized, 43,620,000 and 6,020,000 issued and outstanding at March 31, 2014 and December 31, 2013, respectively	43,620	6,020	[1]
Additional paid in capital	1,071,875	159,475
Subscription payable	750,000	'
Subscription receivable	-59,500	'
Accumulated deficit	-294,973	-156,603
Total stockholders' equity	1,511,022	8,892
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$1,522,747	$58,892
[1]	The number of outstanding common shares has been adjusted for a 4 for one forward split that occurred on March 21, 2014

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
CONDENSED BALANCE SHEETS [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	43,620,000	6,020,000
Common stock, shares outstanding	43,620,000	6,020,000

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CONDENSED STATEMENTS OF OPERATIONS [Abstract]	'	'
Management fee	'	$14,918
Reimbursement of expenses	'	12,257
Total revenues	'	27,175
Selling, general and administrative expense	79,478	23,107
Income (Loss) from continuing operation before income tax	-79,478	4,068
Income tax	'	'
Income (Loss) from continuing operation	-79,478	4,068
Discontinued operation, net of income tax (including loss from the disposal of assets of $15,704)	-58,892	'
Net income (loss)	($138,370)	$4,068
Net loss attributable to United Cannabis Corporation per share - basic and diluted	'	'
Income (loss) per share	($0.00)	$0.00
Net income (loss) attributable to United Cannabis Corporation per share - basic and diluted	'	'
Loss per share	($0.00)	'
Number of weighted average shares - basic and diluted	21,575,556	6,020,000	[1]
[1]	The number of outstanding common shares has been adjusted for a 4 for one forward split that occurred on March 21, 2014

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
OPERATING ACTIVITIES:	'	'
Net income (loss)	($138,370)	$4,068
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation and amortization	1,912	6,433
Loss on sale of discontinued operations (disposal of assets)	15,704	'
Management fees and reimbursement of expenses, related parties	'	-13,801
Changes in operating assets and liabilities:	'	'
Due to related party	8,862	3,000
Inventory	'	-11,655
Accounts payable and accrued expenses	11,725	2,179
Net cash used in operating activities	-100,167	-9,776
INVESTING ACTIVITIES:	'	'
Purchase of equipment	'	-14,408
Net cash used in investing activities	'	-14,408
FINANCING ACTIVITIES:	'	'
Notes payable - related party	'	-50,000
Proceeds from the sale of stock	1,590,500	'
Net cash provided by financing activities	1,590,500	-50,000
NET INCREASE (DECREASE) IN CASH	1,490,333	-74,184
CASH, Beginning of period	32,414	76,445
CASH, End of period	1,522,747	2,261
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cash received / (paid) during the period for interest	'	'
Cash received / (paid) during the period for income taxes	'	'
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:	'	'
Conversion of note payable-related party into common stock	($50,000)	'

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
NATURE OF OPERATIONS AND BASIS OF PRESENTATION [Abstract]	'
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	'
	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION
	Current Operations and Background - United Cannabis Corporation ("UCANN" or the "Company"), a Colorado corporation, was originally formed as a California corporation under the name MySkin, Inc. on November 15, 2007.  UCANN was formed as a Colorado corporation on March 25, 2014, and on May 2, 2014, MySkin, Inc. merged into UCANN, a wholly-owned subsidiary of MySkin, Inc., for the purpose of changing domicile from California to Colorado and changing the corporation's name to United Cannabis Corporation.  We ceased to be a development stage enterprise effective January 1, 2008 as our planned principal operations had commenced.
	On March 31, 2014 the Company sold all right, title and interest in the tangible and intangible assets, trademarks, customer lists, intellectual property and rights, which it owned and were related to the advanced skin care business since the Company has entered into a new business and no longer has any use for these assets. The assets were sold to MySkin Services, Inc. ("MTA"), a business partly owned by Marichelle Stoppenhagen, a former officer and director of the Company in exchange for the $15,000 payable which the Company owed to Marichelle Stoppenhagen and/or MTA.  In addition, MTA assumed all costs associated with these assets starting on March 31, 2014.
	On March 26, 2014, the Company entered into a License Agreement with Earnest Blackmon ("Blackmon"), Tony Verzura ("Verzura") and Chad Ruby ("Ruby") pursuant to which Blackmon, Verzura and Ruby licensed certain intellectual property to the Company in exchange for a total of 38,690,000 shares of the Company's common stock.
	In connection with this transaction:
	·
	Blackmon, Verzura and Ruby licensed to the Company all of their knowledge and know-how relating to the design and buildout of cultivation facilities, their genetics, growing/cultivation system, seed-to-sale protocols and procedures, products, a genetic catalogue including over 150 different strains, an advanced (non-psychoactive) cannabinoid therapy program called A.C.T. Now, security, regulatory compliance, and any other methods and processes which relate to the cannabis business.
	·
	The territory for this license is the entire world and the license runs in perpetuity.  There are no royalty payments under the License Agreement.
	·
	Blackmon, Verzura and Ruby were appointed to the Company's board of directors.  These appointments were not effective until the expiration of the 10-day period following the filing of an Information Statement with the SEC pursuant to Rule 14f-1 and mailing of the Information Statement to our shareholders.
	·
	Blackmon was elected as the President of the Company, Ruby was elected as Chief Operating Officer and Verzura was elected as Vice President.
	·
	A total of 41,690,000 previously outstanding shares of common stock were cancelled, and as a result of this transaction there are now a total of 43,620,000 shares of the Company's shares of common stock outstanding.
	As a result of this transaction our business plan has changed.  We plan to create partnerships with local businessmen, entrepreneurs, scientists and others, both domestically and internationally, for the purpose of cultivating cannabis-based products worldwide.
	For example, we plan to enter into licensing and consulting agreements with partners who desire to license our entire turnkey seed-to-sale business model in jurisdictions where it is legal to do so, and we plan to typically receive a percentage of their gross revenues as our fee.  In addition to licensing our intellectual property, we will offer consulting on the design and buildout of cultivation facilities, we will provide training and staffing services, and we will assist them in finding the right locations for the cultivation facilities.  We will provide our genetic catalogue which includes over 15 CBD strains, over 150 THC strains and over 30 Cannabis Cup winners.
	We will also provide access to our full range of extracted/infused medical products.  We will license to the partner the intellectual property for whole plant activated oils, smokable concentrates, infused products, topical lotions, pills, sublingual, transdermal patches and they will have access to any future technology or products we develop.
	Our goals are to establish strong cultivation positions through our local partners in markets where it is legal and use these revenues to develop new cannabinoid based drugs for clinical FDA approval patents.
	We will not touch or handle the plants directly.  Our joint venture partners and their employees will be the handlers of the plants and products.  The Company will not harvest, distribute or sell cannabis or any substances that violate United States law or the Controlled Substances Act, nor does it intend to do so in the future.
	Government Regulation
	Marijuana is a Schedule-I controlled substance and is illegal under federal law.  Even in those states in which the use of marijuana has been legalized, its use remains a violation of federal laws.
	As of March 26, 2014, 20 states and the District of Columbia allow its citizens to use Medical Marijuana, and voters in the states of Colorado and Washington approved ballot measures last November to legalize cannabis for adult use.  The state laws are in conflict with the federal Controlled Substances Act, which makes marijuana use and possession illegal on a national level. The Obama administration has effectively stated that it is not an efficient use of resources to direct law federal law enforcement agencies to prosecute those lawfully abiding by state-designated laws allowing the use and distribution of medical marijuana.   However, there is no guarantee that the current administration will not change its stated policy regarding the low-priority enforcement of federal laws, or that any future administration would not change this policy and decide to enforce the federal laws strongly.  Any such change in the federal government's enforcement of current federal laws could cause significant financial damage to us.  While we do not intend to harvest, distribute or sell cannabis, we may be irreparably harmed by a change in enforcement by the Federal or state governments.
	Basis of Presentation - The accompanying unaudited condensed financial statements are presented in accordance with the requirements for Form 10-Q and Regulation S-X. In the opinion of management, all adjustments (all of which were of a normal recurring nature) considered necessary to fairly present the financial position, results of operations, and cash flows of the Company on a consistent basis, have been made.
	These results have been determined on the basis of generally accepted accounting principles and practices applied consistently with those used in the preparation of the Company's condensed financial statements. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The Company recommends that the accompanying unaudited condensed financial statements for the interim period be read in conjunction with the Company's financial statements for the year ended December 31, 2013 included in the Company's Annual Report on Form 10-K.
	The accompanying unaudited condensed financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles 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 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.
	Cash and Cash Equivalents - The Company considers investments with original maturities of 90 days or less to be cash equivalents. The Company does not have cash equivalents as of March 31, 2014 and December 31, 2013.
	Accounts Receivable - The Company extends credit to its customers. Collateral is generally not required. Credit losses are provided for in the financial statements based on management's evaluation of historical and current industry trends. Although the Company expects to fully collect amounts due, actual collections may differ from estimated amounts. The Company estimates an allowance for doubtful accounts based upon a percentage of revenue earned. When the Company expects that there is less than a 10% chance of collection, the Company writes the receivable off to its allowance for doubtful accounts. The Company does not typically accrue interest or fees on past due amounts.
	Inventory - Inventory is valued at the lower of cost or market. Cost is determined using standard costs, which approximates the first-in, first-out method.
	Equipment - Equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, ranging from three to five years.
	Advertising Costs - Advertising costs have primarily consisted of advertising materials and costs of trade shows the Company has attended. All advertising costs have been expensed as incurred.
	Selling, General and Administrative Expenses - Selling, general and administrative expenses consist primarily of personnel-related costs, rent, corporate costs, fees for professional and consulting services, advertising costs, and other costs of administration such as marketing, human resources, finance and administrative roles.
	Income Taxes - Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess.
	The Company follows the provisions of ASC 740 Income taxes (ASC 740). As a result of the ASC 740, the Company makes a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by ASC 740. As a result of the implementation, the Company recognized no material adjustments to liabilities or stockholders equity. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The adoption of FIN 48 did not have a material impact on the Company's condensed financial statements.
	Net Income (Loss) Per Share - The Company computes net income (loss) per share in accordance with ASC 260 Earnings per Share (ASC 260). Under the provisions of ASC 260, basic net income (loss) per share includes no dilution and is computed by dividing the net income (loss) available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The dilution income (loss) per share takes into consideration shares of common stock outstanding (computed under basic net income (loss) per share) and potentially dilutive shares of common stock that are not anti-dilutive.
	Concentration of Credit Risk - Financial instruments that potentially subject the Company to credit risk consist of cash and accounts receivable. The Company maintains its cash with high credit quality financial institutions; at times, such balances with any one financial institution are not insured by the FDIC. Concentration of credit risk associated with accounts receivable is significant due to the limited number of customers. The Company performs ongoing credit evaluations of its customers and generally requires partial deposits.
	Financial Instruments - The Company's financial instruments consist of cash, accounts receivable, accounts payable and accrued expenses. The carrying values of cash, accounts receivable and accounts payable are representative of their fair values due to their short-term maturities.
	Recently Issued Accounting Pronouncements - There are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

EQUIPMENT

EQUIPMENT	3 Months Ended
	Mar. 31, 2014
EQUIPMENT [Abstract]	'
EQUIPMENT	'
	NOTE 3 - EQUIPMENT
	Equipment, consists of the following at:
		March 31,		December 31,
		2014		2013
	Equipment	$	-	$	131,584
	Less accumulated depreciation and amortization		-		(113,968	)
		$	-	$	17,616

RELATED_PARTY_NOTE_PAYABLE

RELATED PARTY NOTE PAYABLE	3 Months Ended
	Mar. 31, 2014
RELATED PARTY NOTE PAYABLE [Abstract]	'
RELATED PARTY NOTE PAYABLE	'
	NOTE 4 - RELATED PARTY NOTE PAYABLE
	In December 2011, we entered into a Revolving Promissory Note (the "Note") with Marichelle Stoppenhagen, our former president. Under the terms of the Note, Marichelle Stoppenhagen agreed to advance us, from time to time and at the request of the Company, amounts up to an aggregate of $100,000 until December 31, 2013 with all advances be paid on or before December 31, 2013 and interest accruing from the date of any advances on any principal amount withdrawn, and on unpaid interest thereon, at the rate of six percent (6%) per annum, compounded annually. As of March 31, 2014 and December 31, 2013, nothing was owed under the note.

CONVERTIBLE_NOTE

CONVERTIBLE NOTE	3 Months Ended
	Mar. 31, 2014
CONVERTIBLE NOTE [Abstract]	'
CONVERTIBLE NOTE	'
	NOTE 5 - CONVERTIBLE NOTE
	On September 30, 2013, we issued a Convertible Note (the "Convertible Note") for $50,000 to NYX Capital Advisors, Inc. ("NYX") in connection with $50,000 cash paid by NYX.  The Convertible Note bears no interest and may be converted at a time, at the option of the holder, into 10,000,000 shares of common stock of MySkin at $0.005 per share.  The Convertible Note was converted on February 24, 2014.

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2014
EQUITY [Abstract]	'
EQUITY	'
	NOTE 6 - EQUITY
	Subscriptions payable/receivable
	Amounts classified as subscriptions payable and subscriptions receivable represent funds received by the Company for which stock has not yet been issued and stock which has been issued prior to receipt of funds, respectively.
	Change of control
	On February 27, 2014, NYX Capital Advisors, Inc. ("NYX") and Paul Enright ("Enright"), entered into a Stock Purchase Agreement, pursuant to which NYX sold to Enright an aggregate of 10,000,000 shares of the Company's common stock, representing approximately 87% of the issued and outstanding shares of the Company.
	Stock split
	On March 21, 2014, the Company effected a four-for-one stock split of its common stock in the form of a stock dividend of three shares of Common Stock for each share of Common Stock outstanding to stockholders of record as of March 19, 2014.
	Equity offering
	On March 26, 2014, the Company sold 600,000 units for the total amount of $900,000 to 45 accredited investors.  Each Unit consisted of one share of the Company's common stock, two A Warrants and three B Warrants. Each A Warrant entitles the holder to purchase one share of the Company's common stock at a price of $7.50 per share during the two year period commencing April 1, 2014, and the A Warrants are callable once the common stock has traded at a price of at least $15 for 20 consecutive trading days.  Each B Warrant entitles the holder to purchase one share of the Company's common stock at a price of $15.00 per share during the three year period commencing April 1, 2014, and the B Warrants are callable once the common stock has traded at a price of at least $22 for 20 consecutive trading days.  At March 31, 2014, but Company had $59,500 from the sale which had been deposited to the escrow agent but not yet received by the Company.  The related stock was issued and the value is included in the Company's Condensed Balance Sheet as subscription receivable.
	Additionally, the Company received an additional equity investment of $750,000 from several accredited investors for which stock had not been issued as of the date of these financial statements.  This amount is included in the Company's Condensed Balance Sheet as subscriptions payable.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2014
DISCONTINUED OPERATIONS [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 7 -DISCONTINUED OPERATIONS
	On March 31, 2014 the Company sold all right, title and interest in the tangible and intangible assets, trademarks, customer lists, intellectual property and rights, which it owned and were related to the advanced skin care business. The assets were sold to MySkin Services, Inc. ("MTA"), a business partly owned by Marichelle Stoppenhagen, a former officer and director of the Company in exchange for the $15,000 payable which the Company owed to Marichelle Stoppenhagen and/or MTA.  In addition, MTA assumed all costs associated with these assets starting on March 31, 2014.  See Note 1 for further detail on the Company's change in operations.
	The following chart details the loss from discontinued operations for the three months ended March 31, 2014:
	Revenues - Management fees	$	20,684
	Selling, general and administrative		63,872
	Loss on disposal of assets		15,704
			(79,576	)
	Loss from discontinued operations	$	(58,892	)

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8 - SUBSEQUENT EVENTS
	None.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	3 Months Ended
	Mar. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Use of Estimates	'
	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles 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 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.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents - The Company considers investments with original maturities of 90 days or less to be cash equivalents. The Company does not have cash equivalents as of March 31, 2014 and December 31, 2013.
Accounts Receivable	'
	Accounts Receivable - The Company extends credit to its customers. Collateral is generally not required. Credit losses are provided for in the financial statements based on management's evaluation of historical and current industry trends. Although the Company expects to fully collect amounts due, actual collections may differ from estimated amounts. The Company estimates an allowance for doubtful accounts based upon a percentage of revenue earned. When the Company expects that there is less than a 10% chance of collection, the Company writes the receivable off to its allowance for doubtful accounts. The Company does not typically accrue interest or fees on past due amounts.
Inventory	'
	Inventory - Inventory is valued at the lower of cost or market. Cost is determined using standard costs, which approximates the first-in, first-out method.
Equipment	'
	Equipment - Equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, ranging from three to five years.
Advertising Costs	'
	Advertising Costs - Advertising costs have primarily consisted of advertising materials and costs of trade shows the Company has attended. All advertising costs have been expensed as incurred.
Selling, General and Administrative Expenses	'
	Selling, General and Administrative Expenses - Selling, general and administrative expenses consist primarily of personnel-related costs, rent, corporate costs, fees for professional and consulting services, advertising costs, and other costs of administration such as marketing, human resources, finance and administrative roles.
Income Taxes	'
	Income Taxes - Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess.
	The Company follows the provisions of ASC 740 Income taxes (ASC 740). As a result of the ASC 740, the Company makes a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by ASC 740. As a result of the implementation, the Company recognized no material adjustments to liabilities or stockholders equity. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The adoption of FIN 48 did not have a material impact on the Company's condensed financial statements.
Net Income (Loss) Per Share	'
	Net Income (Loss) Per Share - The Company computes net income (loss) per share in accordance with ASC 260 Earnings per Share (ASC 260). Under the provisions of ASC 260, basic net income (loss) per share includes no dilution and is computed by dividing the net income (loss) available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The dilution income (loss) per share takes into consideration shares of common stock outstanding (computed under basic net income (loss) per share) and potentially dilutive shares of common stock that are not anti-dilutive.
Concentration of Credit Risk	'
	Concentration of Credit Risk - Financial instruments that potentially subject the Company to credit risk consist of cash and accounts receivable. The Company maintains its cash with high credit quality financial institutions; at times, such balances with any one financial institution are not insured by the FDIC. Concentration of credit risk associated with accounts receivable is significant due to the limited number of customers. The Company performs ongoing credit evaluations of its customers and generally requires partial deposits.
Financial Instruments	'
	Financial Instruments - The Company's financial instruments consist of cash, accounts receivable, accounts payable and accrued expenses. The carrying values of cash, accounts receivable and accounts payable are representative of their fair values due to their short-term maturities.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements - There are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

EQUIPMENT_Tables

EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
EQUIPMENT [Abstract]	'
Schedule of Equipment	'
	Equipment, consists of the following at:
		March 31,		December 31,
		2014		2013
	Equipment	$	-	$	131,584
	Less accumulated depreciation and amortization		-		(113,968	)
		$	-	$	17,616

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2014
DISCONTINUED OPERATIONS [Abstract]	'
Schedule of Loss from Discontinued Operations	'
	The following chart details the loss from discontinued operations for the three months ended March 31, 2014:
	Revenues - Management fees	$	20,684
	Selling, general and administrative		63,872
	Loss on disposal of assets		15,704
			(79,576	)
	Loss from discontinued operations	$	(58,892	)

NATURE_OF_OPERATIONS_AND_BASIS1

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) (USD $)	1 Months Ended
	Mar. 31, 2014	Mar. 26, 2014	Dec. 31, 2013
NATURE OF OPERATIONS AND BASIS OF PRESENTATION [Abstract]	'	'	'
Amount of payable owed to former officer and director, exchanged for assets sold	$15,000	'	'
Number of common shares issued in exchange for certain intellectual property	38,690,000	'	'
Total number of common shares previously outstanding, cancelled during period	'	41,690,000	'
Common stock, shares outstanding	43,620,000	43,620,000	6,020,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
			Minimum [Member]	Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'	'	'
Cash equivalents	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'
Estimated useful lives of equipment	'	'	'3 years	'5 years

EQUIPMENT_Details

EQUIPMENT (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
EQUIPMENT [Abstract]	'	'
Equipment	'	$131,584
Less accumulated depreciation and amortization	'	-113,968
Equipment, net	'	$17,616

RELATED_PARTY_NOTE_PAYABLE_Det

RELATED PARTY NOTE PAYABLE (Details) (USD $)	1 Months Ended
	Dec. 31, 2011	Mar. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]	'	'	'
Note payable - related party	'	'	$50,000
Former President [Member] | Revolving Promissory Note [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Debt instrument, face amount	100,000	'	'
Debt instrument, interest rate	6.00%	'	'
Debt instrument, maturity date	31-Dec-13	'	'
Note payable - related party	'	'	'

CONVERTIBLE_NOTE_Details

CONVERTIBLE NOTE (Details) (Convertible Note [Member], USD $)	1 Months Ended	3 Months Ended
	Sep. 30, 2013	Mar. 31, 2014
Convertible Note [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, face amount	$50,000	'
Debt instrument, interest rate	0.00%	'
Number of common stock shares debt instrument can be converted to	10,000,000	'
Debt conversion, price per share	$0.01	'
Debt instrument, conversion date	'	24-Feb-14

EQUITY_Details

EQUITY (Details) (USD $)	1 Months Ended
	Mar. 31, 2014	Feb. 28, 2014	Dec. 31, 2013
EQUITY [Abstract]	'	'	'
Common stock sold under stock purchase agreement, representing approximately 87% of the issued and outstanding shares of the Company	'	10,000,000	'
Number of units sold through equity offering	600,000	'	'
Proceeds from sale of units	$900,000	'	'
Per share price A Warrant holders can purchase each share of the Company's common stock during the two year period commencing April 1, 2014	$7.50	'	'
Per share price B Warrant holders can purchase each share of the Company's common stock during the three year period commencing April 1, 2014	$15	'	'
Receivable from common stock subscribed	59,500	'	'
Subscription payable	$750,000	'	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
DISCONTINUED OPERATIONS [Abstract]	'	'
Amount of payable owed to former officer and director, exchanged for assets sold	$15,000	'
Revenues - Management fees	20,684	'
Selling, general and administrative	63,872	'
Loss on disposal of assets	15,704	'
Operating Expense	-79,576	'
Loss from discontinued operations	($58,892)	'