Trees (CANN) S-1/A 24 Jun 14 IPO registration (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document And Entity Information	'
Entity Registrant Name	'Advanced Cannabis Solutions, Inc.
Entity Central Index Key	'0001477009
Document Type	'S-1
Document Period End Date	31-Mar-14
Amendment Flag	'true
Amendment Description	'This amendment is being filed to comply with regulations
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'Yes
Entity Filer Category	'Smaller Reporting Company

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$1,884,866	$427,436
Accounts receivable (net of allowance for doubtful accounts)	47,454	1,595
Prepaid Expenses	7,953	649
Total current assets	1,940,273	429,680
Property and equipment, net	457,887	452,753
Other receivables	19,765	0
Other assets, financing costs	115,000	0
Total Assets	2,532,925	882,433
Current liabilities	'	'
Accounts payable and accrued expenses	32,813	42,341
Accrued interest expense, notes payable	0	871
Convertible notes payable - current portion	5,927	5,356
Total current liabilities	38,740	48,568
Long term liabilities	'	'
Convertible notes payable (net of debt discount)	402,595	339,481
Tenant deposits	1,250	1,250
Total long term liabilities	403,845	340,731
Total Liabilities	442,585	389,299
Commitments and Contingencies	0	0
Stockholders' Equity	'	'
Preferred stock, no par value; 5,000,000 shares authorized; No shares issues & outstanding at March 31, 2014 and December 31, 2013	0	0
Common Stock, no par value; 100,000,000 shares authorized;13,438,933 shares and 15,137,200 shares issued and outstanding on March 31, 2014 and December 31, 2013, respectively	3,375,165	1,204,096
Deficit accumulated during development stage	-1,284,825	-710,962
Total Stockholders' Equity	2,090,340	493,134
Total Liabilities and Stockholders' Equity	$2,532,925	$882,433

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stockholders' Equity	'	'
Preferred stock, par value	$0	$0
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	$0	$0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,438,933	15,137,200
Common stock, shares outstanding	13,438,933	15,137,200

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended	7 Months Ended	10 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
Revenues	'	'	'
Tenant  rentals	$28,765	$0	$28,765
Consulting fees	20,000	0	20,000
Total revenues	48,765	0	48,765
Operating expenses:	'	'	'
General and administrative	54,476	53,265	107,741
Payroll and related	105,135	108,588	213,723
Professional fees	82,516	391,132	473,648
Office expense	7,689	8,269	15,958
Loss on expired option to acquire real estate	0	150,000	150,000
Depreciation	3,116	0	3,116
Total operating expenses	252,932	711,254	964,186
Operating income (loss) from continuing operations	-204,167	-711,254	-915,421
Discontinued operations	'	'	'
Income from discontinued operations (including $0 gain on disposal)	0	1,957	0
Other income (expense):	'	'	'
Amortization of debt discount	-320,422	-794	-321,216
Interest expense	-49,274	-871	-50,145
Total other income (expense)	-369,696	-1,665	-371,361
Income (loss) from continuing operations	-573,863	-710,962	-1,286,782
Net income (loss)	($573,863)	($710,962)	($1,284,825)
Net loss per share - basic and diluted from continuing operations	'	($0.05)	'
Net loss per share - basic and diluted from discontinued operations	'	$0	'
Net loss per share - basic and diluted	($0.04)	($0.05)	'
Weighted average number of common shares Outstanding - basic and fully diluted	13,484,422	14,026,127	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended	7 Months Ended	10 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
Cash Flows Provided By (Used In) Operating Activities:	'	'	'
Net income (loss)	($573,863)	($710,962)	($1,284,825)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:	'	'	'
Loss on expired option to acquire property	0	150,000	150,000
Depreciation	3,116	0	3,116
Amortization of debt discount	320,422	794	321,216
Issuance of stock to pay interest expense	3,669	0	3,669
Issuance of stock compensation	0	40,000	40,000
Changes in operating assets and liabilities	'	'	'
(Increase)/decrease in accounts receivable	-45,859	-2,244	-48,103
(Increase)/decrease in other receivable	-19,765	0	-19,765
(Increase)/ decrease in prepaid	-7,304	0	-7,304
Increase/(decrease) in accounts payable, accrued expenses	-11,193	43,212	32,019
Net cash provided by (used in) operating activities – continuing operations	-330,777	-479,200	-809,977
Net cash provided by (used in) operating activities – discontinued operations	0	-9,871	-9,871
Net cash provided by (used for) operating activities	-330,777	-488,192	-819,848
Cash Flows Provided By (Used In) Investing Activities:	'	'	'
Purchase of property and equipment	-8,250	-282,753	-291,003
Purchase of option to acquire real estate	0	-150,000	-150,000
Net cash provided by (used for) investing Activities	-8,250	-432,753	-441,003
Cash Flows Provided By (Used In) Financing Activities:	'	'	'
Purchase and cancellation of shares of common stock	0	-100,000	-100,000
Sales of common stock for cash	0	985,400	985,400
Proceeds from sale of warrants	400,000	0	400,000
Principal repayment on convertible notes payable	-943	0	-943
Proceeds from issuance of convertible notes payable, net of cash expenses	1,412,400	530,000	1,876,260
Deferred financing costs	-15,000	0	-15,000
Debt acquisition costs paid	0	-66,140	0
Net cash provided by (used for) financing Activities	1,796,457	1,349,260	3,145,717
Net Increase (Decrease) In Cash	1,457,430	427,436	1,884,866
Cash at The Beginning Of The Period	427,436	0	0
Cash at the End Of The Period	1,884,866	427,436	1,884,866
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION	'	'	'
Cash paid for interest	46,476	0	46,476
Cash paid for income taxes	0	0	0
Net liabilities acquired on recapitalization	0	10,663	10,663
Cancellation of shares of common stock	0	100,000	100,000
Issuance of common stock for services	0	40,000	40,000
Net assets transferred on disposal of mapping division	0	452	452
Purchase of property with mortgage	0	170,000	170,000
Convertible notes payable settled in stock	255,000	0	255,000
Interest on convertible notes payable settled in stock	3,669	0	3,669
Warrants issued as payment for deferred financing costs	$100,000	$0	$100,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY (USD $)	Common Stock	Deficit Accumulated During Development Stage	Total
Beginning Balance, Amount at Jun. 30, 2013	'	'	'
Beginning Balances, Shares at Jun. 30, 2013	'	'	'
Common stock issued for cash at $0.001 per share, June 30, 2013, Shares	12,400,000	'	'
Common stock issued for cash at $0.001 per share, June 30, 2013, Amount	12,400	'	12,400
Common stock Issued for cash at $1.00 per share, July 11 through August 8, 2013, Shares	707,000	'	'
Common stock Issued for cash at $1.00 per share, July 11 through August 8, 2013, Amount	707,000	'	707,000
Recapitalization on August 14, 2013, Shares	9,724,200	'	'
Recapitalization on August 14, 2013, Amount	-10,663	'	-10,663
Purchase and cancellation of shares of common stock on August 14, 2013, Shares	-8,000,000	'	'
Purchase and cancellation of shares of common stock on August 14, 2013, Amount	-100,000	'	-100,000
Common stock issued for cash at $1.00 per share, August 14 through September 19, 2013, Shares	266,000	'	'
Common stock issued for cash at $1.00 per share, August 14 through September 19, 2013, Amount	266,000	'	266,000
Common stock issued for services December 9, 2013, Shares	40,000	'	'
Common stock issued for services December 9, 2013, Amount	40,000	'	40,000
Discount on convertible notes issued January 29, 2014	289,811	'	289,811
Loss on sale of mapping business to related party	-452	'	-452
Net loss for the year	'	-710,962	-710,962
Ending Balance, Amount at Dec. 31, 2013	1,204,096	-710,962	493,134
Ending Balance, Shares at Dec. 31, 2013	15,137,200	'	'
Common stock issued for services December 9, 2013, Amount	'	'	0
Re- acquired common shares on January 5, 2014, shares	-1,750,000	'	'
Warrants sold to Full Circle January, 2014 in financing transaction	500,000	'	500,000
Discount on convertible notes issued January 29, 2014	1,131,525	'	1,131,525
Issuance of common shares in settlement of convertible notes payable of $255,000 and accrued interest of $3,669, shares	51,733	'	'
Issuance of common shares in settlement of convertible notes payable of $255,000 and accrued interest of $3,669, Amount	258,669	'	258,669
Warrants issued as commission for sale of convertible notes payable	280,875	'	280,875
Net loss for the year	-573,863	'	-573,863
Ending Balance, Amount at Mar. 31, 2014	$3,375,165	($1,284,825)	$2,090,340
Ending Balance, Shares at Mar. 31, 2014	13,438,933	'	'

1_NATURE_OF_OPERATIONS_HISTORY

1. NATURE OF OPERATIONS, HISTORY AND PRESENTATION	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
NATURE OF OPERATIONS, HISTORY AND PRESENTATION	'	'
	Nature of Operations	Nature of Operations
	Advanced Cannabis Solutions, Inc. (“ACS”) was incorporated in the State of Colorado on June 5, 2013 (“Inception”). ACS plans to provide real estate leasing services to the regulated cannabis industry throughout the United States by purchasing real estate assets and leasing growing space and related facilities to licensed marijuana growers and dispensary owners for their operations.  In addition, ACS plans to provide a variety of ancillary services to the industry, including the development of a proprietary line of grow mediums and plant nutrient lines, product tracking technology, and comprehensive consulting services to current and future cannabis entrepreneurs.	Promap Corporation (“Promap”, “the Company” “we” or “us”) was incorporated in the State of Colorado on November 12, 1987. Prior to December 31, 2013, the Company was an independent GIS and custom draft energy mapping company for the oil and gas industry in the United States and Canada.  The Company provided hard copy and digital format oil and gas production maps which cover various geologic basins in numerous areas including:  Denver Basin, Powder River Basin, Michigan Basin, Williston Basin, Arkoma Basin, Illinois Basin, Cincinnati Arch, Uintah - Piceance Basins and The Nevada Basin.  The Company also provided maps of the North American Coal Basin and Coal Bed Methane Activity and North American Devonian - Mississippian Shale Map with detailed pipeline locations.
	While ACS does not grow, 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, we may be irreparably harmed by a change in enforcement by the Federal or state governments.	On August 14, 2013, the Company acquired 94% of the issued and outstanding share capital of Advanced Cannabis Solutions (“ACS”) (“the Share Exchange Agreement”), a development-stage company, planning to provide real estate leasing services to the regulated cannabis industry throughout the United States. While the Company will continue to provide energy mapping services on an ongoing basis as a non-core activity, it is planned that the  combined companies will focus on ACS’ business plan as its core activity and operate under the name Advanced Cannabis Solutions, Inc.  The Company has completed a change in trading symbol to CANN (OTCBB) and has completed its official name change.
	Reverse merger	The Share Exchange Agreement has been accounted for as a reverse acquisition and recapitalization using accounting principles applicable to reverse acquisition. Under reverse acquisition accounting, ACS, the legal acquiree, is treated as the accounting acquirer of the Company. Consequently, ACS’ financial results are disclosed for all periods presented, while the Company’s financial results have only been consolidated with those of the existing ACS business from August 14, 2013 onward. All outstanding shares have been restated to reflect the effect of the Agreement.
	Promap Corporation (“Promap”, “the Company” “we” or”us”) was incorporated in the State of Colorado on November 12, 1987. The Company was an independent GIS and custom draft energy mapping company for the oil and gas industry in the United States and Canada.	ACS was incorporated in the State of Colorado on June 5, 2013. As a development-stage company, ACS plans to provide real estate leasing services to the regulated cannabis industry throughout the United States by purchasing real estate assets and leasing growing space and related facilities to licensed marijuana growers and dispensary owners for their operations.  In addition, ACS plans to provide a variety of ancillary services to the industry, including the development of a proprietary line of grow mediums and plant nutrient lines, product tracking technology, and comprehensive consulting services to current and future cannabis entrepreneurs.
	On August 14, 2013, the Company acquired 94% of the issued and outstanding share capital of Advanced Cannabis Solutions, Inc. (“ACS”) (“the Share Exchange Agreement”), a development-stage company, planning to provide real estate leasing services to the regulated cannabis industry throughout the United States.  On November 9, 2013, we acquired the remaining 6% of the share capital of Advanced Cannabis Solutions, Inc.  It was planned that the ongoing Company operations would focus on ACS’ business plan as its core activity and operate under the name Advanced Cannabis Solutions, Inc. (“ACS”).  The Company has completed a change in trading symbol to CANN (OTCBB) and has completed its official name change.  In December, 2013 the previous oil and gas mapping operations of Promap, as described above, were sold to the former Chief Executive Officer of Promap.	In the period from July through September, 2013, the Company raised $973,000 in capital by issuing 973,000 shares of common stock at $1.00 per share through a private placement.  These funds allowed us to rent offices, hire our executive team, and fund the initial operation of the Company.  In addition, we raised $530,000 in debt through the issuance of 12% convertible notes in December, 2013.  We also purchased our first commercial property on December 31, 2013, consisting of a 5,000 square foot facility located in Pueblo West, Colorado.  This property was leased on the same day to an established grower under an eight year lease averaging $9,588 per month.  The Company is currently in the process of negotiating several additional real estate purchases.
	The Share Exchange Agreement has been accounted for as a reverse acquisition and recapitalization using accounting principles applicable to reverse acquisition. Under reverse acquisition accounting, ACS, the legal acquired entity, is treated as the accounting acquirer of the Company. Consequently, ACS’ financial results are disclosed for all periods presented, while the Company’s financial results have only been consolidated with those of the existing ACS business from August 14, 2013 onward. All outstanding shares have been restated to reflect the effect of the Agreement.	Our initial focus will be on opportunities within Colorado, which has allowed its citizens to use medical marijuana since 2000.  Voters in Colorado approved a ballot measure in November 2012 to legalize marijuana for adult use.   Starting Jan 1, 2014, adult Colorado citizens and visiting adults became able to purchase marijuana without any medical licenses.  Several studies have predicted that the retail cannabis market in Colorado will increase from $200 million annually to over $900 million after the new law takes effect.  While the national regulated cannabis market is estimated to be $1.5 billion annually, many experts expect it to reach $30 billion by 2018 as additional states approve cannabis use for its citizens.
		ACS will not grow, 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.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]	'	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'	'
	Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include the results of Advanced Cannabis Solutions, Inc. (“ACS’) and its two wholly owned subsidiary companies, ACS Colorado Corp. and Advanced Cannabis Solutions Corporation, from the dates of their incorporation and for Promap Corporation from August 14, 2013 onwards. All intercompany balances and transactions have been eliminated in consolidation.	The consolidated financial statements include the results of 1) the parent company, Advanced Cannabis Solutions Corporation, formed in the state of Colorado on June 5, 2013, 2) Advanced Cannabis Solutions Corporation’s wholly owned subsidiary company, ACS Corp., formed in the state of Colorado on June 6, 2013, and 3) ACS Corp.’s wholly owned subsidiary company, ACS Colorado Corp., formed in the state of Colorado on October 21, 2013.  All intercompany balances and transactions have been eliminated in consolidation.
	Basis of Presentation	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally  accepted  accounting  principles for interim  financial  information  and with the  instructions  to Form  10-Q and Article 8 of  Regulation  S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements and should be read in conjunction with the audited consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the Inception to Date period ended December 31, 2013 (the “2013 Annual Report”), as amended, filed with the Commission on April 29, 2014. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments), have been made which are necessary for a fair financial statements presentation. The financial statements include all adjustments (consisting of normal recurring accruals) necessary to make the financial statements not misleading as required by Regulation S-X, Rule 10-01. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results of operations for the year ended December 31, 2014.	The accompanying financial statements have been prepared, under accounting principles generally accepted in the United States, assuming that the Company will continue as a going concern that contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, the ability of the Company to continue as a going concern on a longer-term basis will be dependent upon the ability to generate sufficient cash flow from operations to meet its obligations on a timely basis, the ability to successfully raise additional financing, and the ability to ultimately attain profitability.
	Development Stage Operations	Development Stage Company
	The Company is a development stage company in accordance with Financial Accounting Standards Codification (“ASC”) 915 "Development Stage Entities".  Among  the  disclosures  required  as  a development  stage company are that our financial  statements  are identified as those of a development  stage  company,  and that the  statements of operations, changes in stockholders'  equity and cash flows  disclose  activity  since the date of our Inception (June 5, 2013) as a development stage company.	The Company is a development stage company in accordance with Financial Accounting Standards Codification (“ASC”) 915 "Development Stage Entities".  Among  the  disclosures  required  as  a development  stage company are that the Company's financial  statements  are identified as those of a development  stage  company,  and that the  statements of operations, stockholders'  deficit and cash flows  disclose  activity  since the date of our Inception (June 5, 2013) as a development stage company.
	Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions about future events that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities and the related notes 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.	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect 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 all highly liquid investments with an original maturity of three months or less as cash equivalents. All cash is maintained with major financial institutions in the United States.  Deposits may exceed the amount of insurance provided on such deposits.	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.  These deposits are insured up to $250,000 by the FDIC.  None of our bank accounts, as of December 31, 2013, exceeded this threshold and therefore were all covered by FDIC insurance.
	Accounts Receivable	Accounts receivable
	The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. Accounts receivable are primarily contract-based billings to tenants. No provision for doubt accounts had been made at March 31, 2014.	The Company reviews accounts receivables periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.
	Other Receivables	Property and equipment
	The Company recognizes tenant rentals on a straight-line basis over the reasonably assured lease term. The Company's tenant rental agreements provide for scheduled monthly rentals to vary during the lease term. Tenant rentals that have been earned on straight line basis over the reasonably assured lease term but which have not been invoiced as yet under the terms of the tenant lease are recognized as other receivables. Tenant rental income that has been earned on a straight line basis but that will not be invoiced to tenants under the terms of the tenant rental agreement within twelve months of the balance sheet date have been classified in long term assets as other receivables.  Tenant rental income earned but not invoiced at March 31, 2014 totaled $19,765.	Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.
	Property and Equipment	We review our property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.
	Property and equipment are recorded at cost and depreciated under straight line methods over each item's estimated useful life.	Maintenance and repairs of property and equipment are charged to operations. Major improvements are capitalized. Upon retirement, sale or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts and any gain or loss is included in operations.
	We review our property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.	Income tax
	Maintenance and repairs of property and equipment are charged to operations as incurred. Major improvements are capitalized. Upon retirement, sale or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts and any gain or loss is included in operations.	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Other Assets – Deferred Financing Costs	Fair Value Measurements
	Costs with respect to the issue of common stock, warrants, stock options or debt instruments by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions or amortized as debt discount over the term of any debt funding if successful or expensed if the proposed equity or debt transaction is unsuccessful.	ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements.  Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs.  ASC 820 defines the hierarchy as follows:
	As of March 31, 2014 we had recognized $115,000 of deferred financing costs. On January 10, 2014 the Company paid $15,000 to Full Circle Capital Corporation as a deposit for deal related expenses related to future financing transactions. On January 21, 2014 as part of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation out of the total consideration of $500,000 to cover legal and deal related expenses of future financing transactions.	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.
	Long-Lived Assets	Level 2 – Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date.  The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs.
	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.	Level 3 – Significant inputs to pricing that are unobservable as of the reporting date.  The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial instruments.
	Common Stock Purchase Warrants	Our financial instruments consist of prepaid expenses, accounts payable and accrued liabilities and convertible notes payable and approximate their fair value because of the short-term maturities of these instruments or bear market rates of interest.
	The Company accounts for common stock purchase warrants in accordance with ASC Topic 815, “Accounting for Derivative Instruments and Hedging Activities”.  As is consistent with its accounting for stock compensation and embedded derivative instruments, the Company’s cost for warrants is estimated at the grant date based on each warrant’s fair-value as calculated by the Black-Scholes option-pricing model value method for valuing the impact of the expense associated with these warrants.	Long-Lived Assets
	Revenue recognition	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
	Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from leasing operations is recognized based upon the payment terms within lease contracts, and collectability is reasonably assured.	Revenue recognition
	The Company recognizes tenant rentals on a straight-line basis over the reasonably assured lease term. The Company's tenant rental agreements provide for scheduled rent scheduled monthly rentals to vary during the lease term. Tenant rentals that have been earned on straight line basis over the reasonably assured lease term but which have not been invoiced as yet under the terms of the tenant lease are recognized as other receivables. Tenant rental income that has been earned on a straight line basis but that will not be invoiced to tenants under the terms of the tenant rental agreement  within twelve months of the balance sheet date have been classified in long term assets as other receivables	The Company will recognize revenue in accordance with ASC. 605, “Revenue Recognition”. ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
	Advertising costs	Advertising costs
	Advertising costs are expensed as incurred. No advertising costs were incurred during the three month period ended March 31, 2014.	Advertising costs are expensed as incurred. No advertising costs were incurred during the period of inception through December 31, 2013.
	Income tax	Comprehensive Income (Loss)
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.	Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From our Inception there have been no differences between our comprehensive loss and net loss.
	Comprehensive Income (Loss)	Net income (loss) per share
	Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From our Inception there have been no differences between our comprehensive loss and net loss.	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.
	Net income (loss) per share	Business Segments
	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding in accordance with FASB ASC 260, “Earnings Per Share.”  Dilutive earnings or loss per share is computed using the weighted average common shares and diluted potential common shares outstanding. Warrants and common stock issuable upon the conversion of the Company's convertible notes payable have not included in the computation as the effect would be anti-dilutive and would decrease the loss per share at the Company has incurred losses in all periods since Inception.	During 2013, the Company operated two reportable business segments – a petroleum mapping business and a real estate leasing business.  On December 31, 2013 the petroleum mapping business was transferred to an unaffiliated shareholder in return for the assumption of liabilities of the business.
	Fair Value Measurements	Recently Issued Accounting Standards
	ASC Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements.  Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs.  ASC 820 defines the hierarchy as follows:	We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of our operations.
	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.
	Level 2 – Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date.  The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs.
	Level 3 – Significant inputs to pricing that are unobservable as of the reporting date.  The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights.
	Our financial instruments consist of cash, accounts receivable, other receivables, prepaid expenses, deferred financing costs, accounts payables and accrued expenses, notes payable and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities.
	Business Segments
	Following the sale of its oil and gas mapping operations effective December 31, 2013, during the quarter ended March 31, 2014, the Company operated one reportable business segment – its real estate leasing business.
	Recently Issued Accounting Standards
	We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.
	Reclassifications
	Certain reclassifications have been made to the prior period financial statements to conform to the 2014 presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity.

3_GOING_CONCERN

3. GOING CONCERN	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
GOING CONCERN	'	'
	The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.	The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred a loss since Inception (June 5, 2013) resulting in an accumulated deficit of $710,962 as of December 31, 2013 and further losses are anticipated in the development of its business.  Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.
	The Company has incurred a loss since Inception (June 5, 2013) resulting in an accumulated deficit of $1,284,825 as of March 31, 2014 and further losses are anticipated in the development of its business.  Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.	The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no guarantee that the Company will be successful in achieving these objectives.
	The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no guarantee that the Company will be successful in achieving these objectives.

4_SHARE_EXCHANGE_AGREEMENT

4. SHARE EXCHANGE AGREEMENT	3 Months Ended					7 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Notes to Financial Statements	'					'
SHARE EXCHANGE AGREEMENT	'					'
	On August 14, 2013, pursuant to a Share Exchange Agreement (the “The Share Exchange Agreement”), Promap Corporation (the “Predecessor Company” or “Promap”) acquired approximately 94% of the outstanding common stock of Advanced Cannabis Solutions, Inc. (“ACS”) in exchange for 12,400,000 shares of the Company’s common stock.					On August 14, 2013, pursuant to a Share Exchange Agreement (the “The Share Exchange Agreement”), Promap Corporation (the “Company”) acquired approximately 94% of the outstanding common stock of Advanced Cannabis Solutions, Inc. (“ACS”) in exchange for 12,400,000 shares of the Company’s common stock.
	In connection with the Share Exchange Agreement:					In connection with the Share Exchange Agreement:
	●	Promap purchased 8,000,000 shares of its outstanding common stock from a former officer of the Company for $100,000.  These shares were then cancelled and returned to the status of authorized but unissued shares;				●	The Company purchased 8,000,000 shares of its outstanding common stock from a former officer of the Company for $100,000.  These shares were then cancelled and returned to the status of authorized but unissued shares;
	●	Robert Frichtel was appointed as a director and the Principal Executive and Financial Officer of the Company;				●	Robert Frichtel was appointed as a director and the Principal Executive and Financial Officer of the Company;
	●	Roberto Lopesino was appointed Vice President of the Company; and				●	Roberto Lopesino was appointed Vice President of the Company; and
	●	Steven Tedesco and Robert Carrington, Jr., resigned as officers and directors of Pronap.				●	Steven Tedesco and Robert Carrington, Jr., resigned as officers and directors of the Company.
	As a result of the acquisition, ACS is Promap’s 94% owned subsidiary and the former shareholders of ACS own approximately 88% of Promap’s common stock.  On November 9, 2013, Promap acquired the remaining 6% of the share capital of Advanced Cannabis Solutions, Inc.					As a result of the acquisition, ACS is the Company’s 94% owned subsidiary and the former shareholders of ACS own approximately 88% of the Company’s common stock.  The Company plans to acquire the remaining outstanding shares of ACS at a later date (see Note 8 Subsequent Events below).
	The Agreement has been accounted for as a reverse acquisition and recapitalization using accounting principles applicable to reverse acquisition. Under reverse acquisition accounting, ACS, the legal acquired entity, is treated as the accounting acquirer of the Predecessor Company. Consequently, ACS’ financial results are disclosed for all periods presented, while the Company’s financial results have only been consolidated with those of the existing ACS business from August 14, 2013 onward. All outstanding shares have been restated to reflect the effect of the Agreement.					The acquisition has been accounted for as a reverse acquisition and recapitalization using accounting principles applicable to reverse acquisition. Under reverse acquisition accounting, ACS, the legal acquiree, is treated as the accounting acquirer of the Company. Consequently, CSA financial results are disclosed for all periods presented, while the Company’s financial results have only been consolidated with those of the existing ACS business from August 14, 2013 onward. All outstanding shares have been restated to reflect the effect of the Agreement.
	The following table summarizes the estimated fair values of Promap’s assets acquired and liabilities assumed by the existing ASC business as on August 14, 2013:					The following table summarizes the estimated fair values of the Company’s assets acquired and liabilities assumed by the existing ASC business as on August 14, 2013:
	Cash		$	1,790		Cash		$	1,790
	Accounts receivable			8,370		Accounts receivable			8,370
	Accounts payable			(20,823	)	Accounts payable			(20,823	)
	The fair value of Promap’s net liabilities at the August 14, 2013 recapitalization		$	(10,663	)	The fair value of the company’s net liabilities at the August 14, 2013 recapitalization		$	(10,663	)

5_DISCONTINUED_OPERATIONS

5. DISCONTINUED OPERATIONS	3 Months Ended				7 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'				'
DISCONTINUED OPERATIONS	'				'
	Prior to December 31, 2013, the Company provided hard copy and digital format oil and gas production maps for the oil and gas industry. On December 31, 2013, the Company sold its oil and gas mapping business to its former Chief Executive Officer in consideration for his agreement to assume all liabilities associated with the mapping business. At the time of the transfer, the mapping business had assets of $2,729 and liabilities of $2,277. The Company recognized a loss on the transfer of $452 which was charged to equity.				Prior to December 31, 2013, the Company provided hard copy and digital format oil and gas production maps for the oil and gas industry. On December 31, 2013, the Company sold its oil and gas mapping business to its former Chief Executive Officer in consideration for his agreement to assume all liabilities associated with the mapping business. At the time of the transfer, the mapping business had assets of $2,729 and liabilities of $2,277. The Company recognized a loss on the transfer of $452 which was charged to equity.
	The components of the discontinued operations are as follows:				The components of the discontinued operations are as follows:
		5-Jun-13				5-Jun-13
		(Inception) to				(Inception) to
		December 31,				December 31,
		2013				2013
	Revenues	$	455		Revenues	$	455
	Cost of services		183		Cost of services		183
	Gross profit		272		Gross profit		272
	Operating expenses (credits)	$			Operating expenses
	General administrative		(1,685	)	General administrative		(1,685	)
	Total operating expenses (credits)		(1,685	)	Total operating expenses		(1,685	)
	Net income		1,957		Net income	$	1,957
	The credit to general administrative expenses arose due the write back of a provision for doubtful debts recorded in a prior period.				The credit to general administrative expenses arose due the write back of a provision for doubtful debts recorded in a prior period.

6_ACCOUNTS_RECEIVABLE

6. ACCOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
ACCOUNTS RECEIVABLE	'
	Accounts receivable consist of:
		March 31,		December 31,
		2014		2013
	Contract based rent amounts invoiced to tenant	$	-	$	-
	Contract based costs re-billed to tenant for facility improvements		47,454		1,595
		$	47,454	$	1,595

7_PROPERTY_AND_EQUIPMENT

7. PROPERTY AND EQUIPMENT	3 Months Ended						7 Months Ended
	Mar. 31, 2014						Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'						'
PROPERTY AND EQUIPMENT	'						'
	On December 31, 2013 the Company purchased a property in Pueblo County, Colorado for $450,000.  The property, which is located in a suburb of Pueblo, consists of approximately three acres of undeveloped land, a 5,000 square foot steel building, and a parking lot. The purchase price was allocated $12,340 for land and $437,660 for buildings and related equipment.						On December 31, 2013, the Company acquired a 5,000 square foot commercial building in Pueblo West for the purchase price of $452,753.  We did not book any depreciation expense for the asset in 2013.  In future years, the building will be depreciated using straight-line depreciation and an estimated useful life of 25 years.
	The purchase price was paid for cash of $280,000 and a promissory note in the principal of $170,000.  The note bears interest at 8.5% interest per annum and is payable in monthly installments, including principal and interest, in the amount of $1,674.  All unpaid principal and interest is due December 31, 2018.  The promissory note is convertible at any time on or before the maturity date at $5 per common share
	The property is zoned for growing marijuana and is leased to a licensed medical marijuana grower through December 31, 2022 on a triple net lease basis. The Company has agreed with the tenant to begin construction of a light deprivation greenhouse on the property at a cost not to exceed $400,000, with construction scheduled to begin in the second quarter of 2014.
	The Company incurred $8,250 in leasehold improvements on the property during the three months ended March 31, 12014.
	Depreciation on the Pueblo building facility began effective January 1, 2014.  Depreciation is calculated on a straight line basis over 30 years.  The depreciation expense of the three months ended March 31, 2014 was $3,116.
	The following table summarizes Property and Equipment and Related Accumulated Depreciation :
		March 31,			December 31,
		2014			2013
		(unaudited)			(audited)
	Land	$	12,340		$	12,340
	Buildings and Equipment		448,663			440,413
			461,003			452,753
	Less: Accumulated Depreciation		(3,116	)		-
	Property and Equipment, net	$	457,887		$	452,753

8_OTHER_RECEIVABLES

8. OTHER RECEIVABLES	3 Months Ended
	Mar. 31, 2014
Receivables [Abstract]	'
OTHER RECEIVABLES	'
	The Company recognizes tenant rentals on a straight-line basis over the reasonably assured lease term. The Company's tenant rental agreements provide for scheduled rent increases during the lease term. Tenant rentals that have been earned on straight line basis over the reasonably assured lease term but which have not been invoiced as yet under the terms of the tenant lease are recognized as other receivables. Tenant rental income that has been earned on a straight line basis but that will not be invoiced to tenants under the terms of the tenant rental agreement  within twelve months of the balance sheet date have been classified in long term assets as other receivables.  Tenant rental income earned but not invoiced at March 31, 2014 totaled $19,765.

9_OTHER_ASSETS_DEFERRED_FINANC

9. OTHER ASSETS b DEFERRED FINANCING COSTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
9. OTHER ASSETS b DEFERRED FINANCING COSTS	'
	As of March 31, 2014 we had recognized $115,000 of deferred financing costs. On January 10, 2014 the Company paid $15,000 to Full Circle Capital Corporation as a deposit for deal related expenses related to future financing transactions. On January 21, 2014 as part of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation out of the total consideration of $500,000 to cover legal and deal related expenses of future financing transactions.

10_CONVERTIBLE_NOTES_PAYABLE

10. CONVERTIBLE NOTES PAYABLE	3 Months Ended													7 Months Ended
	Mar. 31, 2014													Dec. 31, 2013
Debt Disclosure [Abstract]	'													'
CONVERTIBLE NOTES PAYABLE	'													'
	12% Convertible notes													12% Convertible notes
	December 2013 Issuance													The Company issued $530,000 in convertible notes on December 27, 2013.  These notes have an interest rate of 12%, paid quarterly, and mature on October 31, 2018.  They are convertible at any time to shares of stock at $5.00 per share.  After November 1, 2015, the Company can force conversion of these notes if the trading stock price has exceeded $10 for 20 consecutive trading days.
	The Company issued $530,000 in convertible notes on December 27, 2013.  These notes have an interest rate of 12%, payable quarterly, and mature on October 31, 2018.  They are convertible at any time on or before the maturity date at $5 per common share.  After November 1, 2015, the Company can force conversion of these notes if the trading stock price has exceeded $10 for 20 consecutive trading days. The loan issuance costs and the value of the convertible feature totaling $278,853 will be amortized over the life of the notes from December 27, 2013 through October 31, 2018 on a straight line basis that approximates the effective interest method.													The Company paid commission of $63,600 and incurred other debit issuance costs of $2,540. The Company also issued 10,600 warrants with an exercise price of $5.00 per share as further compensation to the broker dealer who raised this funding for us.
	January 2014 Issuance													We valued the convertible feature of the 12% convertible notes and the warrants issued to the broker dealer using the Black Scholes valuation model, assuming an expected life of 4.8 years, an annual volatility factor of 127%, a risk free interest rate of 1.65%, and $0 dividends.  The debt discount on these convertible notes payable will be amortized over the life of the notes from December 27, 2013 through October 31, 2018 on a straight line basis that approximates the effective interest rate method.
	On January 29, 2014, the Company issued a further $1,605,000 in convertible notes to a group of accredited investors.  These notes have an interest rate of 12%, paid quarterly, and mature on October 31, 2018. They are convertible at any time on or before the maturity date at $5 per common share.  The Company can force conversion of these notes if the trading stock price has exceeded $10 per share for 20 consecutive trading days. The Company paid cash commission of $160,500 and other debt issuance costs of $32,100 to the registered broker dealer who placed the issue. The Company further issued 32,100 warrants to the broker dealer as additional compensation with an exercise of $5 and an intrinsic value of $280,875. The intrinsic value of the convertible feature was $2,808,750, but the total debt discount on the issuance is limited to $1,605,000, the principal balance of the convertible notes issued. The loan issuance costs and the value of the convertible feature, limited to a total of $1,605,000, will be amortized over the life of the notes from January 29, 2014 through October 31, 2018 on a straight line basis that approximates the effective interest method.													8 ½% Convertible Note Payable
	Conversion of Notes Payable													The Company executed a mortgage on their Pueblo West property in the amount of $170,000 at 8 ½% interest amortized over 15 years with a maturity date of  December 31, 2018.  This note is convertible at any time at $5.00 per share.
	On March 31, 2014, four note holders converted their loan notes with principal balances totaling $255,000 and accrued interest of $3,669 into 51,733 shares of the Company’s common stock at a conversion price of $5 per share. The unamortized debt discount relating these convertible notes payable was amortized in full at the date of the conversion.													We valued the convertible feature of the 8 ½% Convertible note payable using the Black Scholes valuation model, assuming an expected life of 4.8 years, an annual volatility factor of 104%, a risk free interest rate of 1.65%, and $0 dividends.  The debt discount on this convertible note payable will be amortized over the life of the note from January 1, 2014 through January 2019 on a straight line basis that approximates the effective interest rate method
	8 1/2% Convertible Note Payable
														The table below summarizes our Convertible Notes activity during the year ended December 31, 2013:
	The Company executed a mortgage on their Pueblo West property in the amount of $170,000 at 8 1/2% on December 31, 2013, amortizable over 15 years with a maturity date of December 31, 2018.  The note is convertible at any time on or before the maturity date at $5 per common share. The value of the convertible feature, calculated at $77,104, was recognized as a debt discount and will be amortized over the life of the note from December 31, 2013 through December 31, 2018 on a straight line basis that approximates the effective interest method.
															Convertible Notes Payable			Debt Discount			Convertible Notes Payable, Net
	During the three months ended March 31, 2014 we repaid principal balances of $943 in respect of this convertible note.													June 5, 2013 (Inception)	$	-		$	-		$	-
														Proceeds from issuance of convertible debt
	Convertible notes payable:													12% convertible notes issued December 27,2013		530,000			(278,853	)		251,147
														8% convertible notes issued December 31,2013		170,000			(77,104	)		92,896
		Principal			Debt			Accrued						Amortization of debt discount		-			794			794
		Balance			Discount			Interest			Total			Total		700,000			(355,163	)		344,837
	Balance at December 31, 2013	$	700,000		$	(355,163	)	$	871		$	345,708		Current portion of debt		(5,356	)		2,426			(2,930	)
														Long term portion at December 31, 2013	$	694,644		$	(352,737	)	$	341,907
	Issued in the period		1,605,000			(1,605,000	)		-			-
	Converted into shares of common stock		(255,000	)		-			(3,669	)		(258,669	)
	Amortization of debt discount		-			320,422			-			340,422
	Payment of loan principal		(943	)		-			-			(943	)
	Interest accrued during period		-			-			49,274			49,274
	Interest paid during period		-			-			(46,476	)		(46,476	)
	Balance at March 31, 2014		2,049,057			(1,640,535	)		-			408,522
	Less:  Current portion		(5,927	) (1)		-			-			(5,927	)
	Long-term debt	$	2,043,130		$	(1,640,535	)	$	-		$	402,595
	(1)  The current portion represents the principal balance payable on the 81/2% convertible note payable in the twelve months following the balance sheet date.

11_COMMITMENTS_AND_CONTINGENCI

11. COMMITMENTS AND CONTINGENCIES	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
COMMITMENTS AND CONTINGENCIES	'	'
	Long term financing commitment	Operating Leases and Long term Contracts
	On January 21, 2014, we signed an agreement with Full Circle Capital Corporation (“Full Circle”), a closed-end investment company. The agreement provides that Full Circle will initially provide $7.5 million to us in the form of Senior Secured Convertible Notes, subject to certain named conditions.  We can borrow an additional $22.5 million with the mutual agreement of Full Circle and ourselves.	The Company rents office space for its corporate needs. The Company entered into a month-to-month lease agreement in July 2013 to lease 2,000 square feet for an annual rate of $12,000, paid monthly. We paid $6,000 for the lease of our corporate offices for the period ended December 31, 2013.
	At least 95% of any loan proceeds will be used to acquire properties which we will lease to licensed marijuana growers.	In addition, the Company has a second mortgage on its Pueblo property in the amount of $170,000, with an interest rate of 8 1/2 %, a 15 year amortization, and a maturity date of December 31, 2018.
	Full Circle will provide us with the initial $7.5 million when:	Legal
	●  Full Circle agrees on the location of property to be purchased;	To the best of the Company’s knowledge and belief, no legal proceedings are currently pending or threatened.
	●  The specified property’s appraised value is satisfactory to Full Circle;
	●  A Phase I environmental inspection is completed to the satisfaction of Full Circle; and
	●  We are able to provide a first priority lien on the property in favor of Full Circle.
	We can borrow an additional $22.5 million on terms acceptable to Full Circle and ourselves.
	The six-year loan(s) will be secured by real estate acquired with the loan proceeds and will require interest-only payments at a rate of 12% a year, payable monthly.
	The initial loan can, at any time, be converted into shares of our common stock at a conversion price of $5 per common share.  It is contemplated that further advances will be convertible at 110% of the market price of our stock on the day of any advance, or the ten-day volume-weighted average price prior to the day of advance, whichever is lower.
	The funding of the loan(s) is subject to the execution of additional documents between the parties.
	Full Circle also purchased, for $500,000, warrants which allow Full Circle to purchase up to 1,000,000 shares of our common stock at any time on or prior to January 21, 2017 at a price of $5.50 per share. Of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation to cover legal and deal related expenses of future financing transactions.
	Operating Leases
	The Company rents office space for its corporate needs. The Company entered into a month-to-month lease agreement in July 2013 to lease 2,000 square feet for an annual rate of $12,000, paid monthly. This lease was terminated effective April 1, 2014.  The Company entered into a new three-year lease agreement effective April 4, 2014 for its corporate offices.  The facility leased is 3,000 square feet with total payments due of $82,600 through March 31, 2017.
	We paid $3,000 for the lease of our corporate offices for the quarter ended March 31, 2014.
	Leasehold Improvements
	We also agreed with the tenant of the property we purchased in Pueblo County, Colorado on December 31, 2013 to begin construction of an 8,000 sq. ft. light deprivation greenhouse on the property at a cost not to exceed $400,000.  Construction is to begin no later than June 25, 2014.  Depending on the availability of capital, we may construct up to five additional greenhouses on this property.
	Legal
	To the best of the Company’s knowledge and belief, no legal proceedings are currently pending or threatened.

12_STOCK_HOLDERS_EQUITY

12. STOCK HOLDERS' EQUITY	3 Months Ended									7 Months Ended
	Mar. 31, 2014									Dec. 31, 2013
Equity [Abstract]	'									'
STOCK HOLDERS' EQUITY	'									'
	Preferred Stock									Preferred Stock
	The Company is authorized to issue 5,000,000 shares of preferred stock, with no par value.  No shares of preferred stock have been issued or are outstanding, and no rights, privileges or preferences have been determined and designated by the board of directors.									The Company is authorized to issue 5,000,000 shares of preferred stock, with no par value.  No shares of preferred stock have been issued or are outstanding, and no rights, privileges or preferences have been determined and designated by the board of directors.
	Common Stock									Common Stock
	The Company is authorized to issue 100,000,000 shares of no-par value common stock.									The Company is authorized to issue 100,000,000 shares of no-par value common stock.
	On June 30, 2013, the Company issued 12,400,000 shares of common stock to its founders for cash consideration of $0.001 per share.									On June 30, 2013, the Company issued 12,400,000 shares of common stock to its founders for cash consideration of $0.001 per share.
	Between July 11, 2013 and August 8, 2013, the Company issued 707,000 shares of its common stock and 707,000 Series A Warrants for cash consideration of $1.00 per share. Each Series A warrants entitles the holder to purchase one share of our common stock at a price of $10.00 per share.  The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from us that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition has been met as of April 30, 2014; however, the Company has chosen not to force this conversion feature at this time.									Between July 11, 2013 and August 8, 2013, the Company sold 707,000 shares of its common stock for cash consideration of $1.00 per share.  Each of these shares has a Series A warrant attached with an exercise price of $10.00.  The company may force this exercise at any time, as the requirement for 10 days of consecutive trading at a price at or greater than $10 has already been met.
	On August 14, 2013, following the reverse merger of ACS with the Company, existing shareholders of the Company owned 9,724,200 shares of its common shares However, 8,000,000 of these shares were then immediately purchased by the Company for cash consideration of $100,000 and cancelled.									On August 14, 2013, following the reverse merger of ACS with the Company, existing shareholders of the Company owned 9,724,200 shares of its common shares However, 8,000,000 of these shares were then immediately purchased by the Company for cash consideration of $100,000 and cancelled.
	Between August 14, 2013 and September 19 2013, the Company issued a further 266,000 shares and 266,000 Series A Warrants of its common stock for cash consideration of $1.00 per share. The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from us that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition has been met as of April 30, 2014; however, the Company has chosen not to force this conversion feature at this time.									Between August 14, 2013 and September 19 2013, the Company sold a further 266,000 shares of its common stock for cash consideration of $1.00 per share.  Each of these shares has a Series A warrant attached with an exercise price of $10.00.  The company may force this exercise at any time, as the requirement for 10 days of consecutive trading at a price at or greater than $10 has already been met.
	On December 9, 2013 the Company issued 40,000 shares of stock in return for professional services.									On December 9, 2014, the Company issued 40,000 shares of stock in return for professional services.
	On January 5, 2014 the Company re-acquired 1,750,000 shares of our common stock for no consideration from existing common stockholders.  The re-acquired shares were returned to our authorized but unissued share account. The $1,750 gain on the return of these shares of common stock has been charged to shareholders’ equity.									On December 27, 2014, the Company issued 10,600 warrants to the placement agent for our convertible note offering.  Each warrant entitles the agent to purchase a one share of our common stock at a price of$5 per share.  The derivative effect of this feature has been calculated and included in the table in Note 6, with a note discount of $21,271.
	On March 31, 2014, four note holders converted their loan notes with principal balances totaling $255,000 and accrued interest of $3,669 into 51,733 shares of the Company’s common stock at a conversion price of $5 per share.									At December 31, 2013, the Company had 15,137,200 shares of its common stock issued and outstanding.
	At March 31, 2014, the Company had 13,438,933 shares of its common stock issued and outstanding.										Common Stock			Warrants
										June 5, 2013 (Inception)		-			-
	Warrants									Issued for cash proceeds of $985,400		13,373,000			973,000
										Issued as part of exchange agreement		9,724,200
	Series A warrants									Terminated as part of exchange agreement		(8,000,000	)
										Issued as compensation under a consulting agreement		40,000			-
	Between July 11, 2013 and August 8, 2013, the Company issued 707,000 shares of its common stock and 707,000 Series A Warrants for cash consideration of $1.00 per share. Each Series A warrants entitles the holder to purchase one share of our common stock at a price of $10.00 per share.  The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from us that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition has been met as of April 30, 2014; however, the Company has chosen not to force this conversion feature at this time.									Warrants issued to placement agent		-			10,600
										31-Dec-13		15,137,200			983,600
	Between August 14, 2013 and September 19 2013, the Company issued a further 266,000 shares and 266,000 Series A Warrants of its common stock for cash consideration of $1.00 per share. The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from us that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition has been met as of April 30, 2014; however, the Company has chosen not to force this conversion feature at this time.
										The following table summarizes information about warrants outstanding December 31, 2013:
	As at March 31, 2014, there were 973,000 Series A warrants issued and outstanding.
										Exercise Price	Warrants Outstanding		Weighted Average Life of Outstanding Warrants In Months	Date of Expiration
	Series B Warrants									$5.00	10,600		58	10/31/18
										$1.00	973,000		31	7/31/16
	On December 27, 2013, the Company issued 53 series B warrants, convertible to 10,600 shares of our common stock, to a broker dealer as compensation for placement of convertible notes payable totaling $530,000.  Each Series B warrant allows holder to purchase 200 shares of our common stock at an exercise price of $5.00 per share at any time on or before October 31, 2018.  The value of these warrants, calculated as $21,271, has been recognized as part of the debt discount related to this note issuance and will be amortized over the life of the notes from December 27, 2013 through October 31, 2018 on a straight line basis that approximates the effective interest method.									$1.04	983,600		31.3
	On January 29, 2014, the Company issued 106.5 series B warrants, convertible to 32,100 shares of our common stock, to a broker dealer as compensation for placement of convertible notes payable totaling $1,605,000.  Each Series B warrant allows holder to purchase 200 shares of our common stock at an exercise price of $5.00 per share at any time on or before October 31, 2018.  The intrinsic value of these warrants, calculated as $280,875, has been recognized as part of the debt discount related to this note issuance and will be amortized over the life of the notes from January 29, 2014through October 31, 2018 on a straight line basis that approximates the effective interest method.
	As at March 31, 2014, there were 213.5 Series B warrants issued and outstanding in respect of 42,700 shares of our common stock.
	Series C Warrants
	On January 21, 2014, Full Circle Capital Corporation purchased, for $500,000, warrants which allow Full Circle to purchase up to 1,000,000 shares of our common stock at any time on or prior to January 21, 2017 at a price of $5.50 per share. As part of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation to cover legal and deal related expenses of future financing transactions.
	As at March 31, 2014, there were 1,000,000 Series C warrants issued and outstanding.
	The following table summarizes information about warrants outstanding as of March 31, 2014:
							Weighted Average Life of
					Warrants		Outstanding Warrants in
		Exercise Price			Outstanding		Months		Date of Expiration
	Series A Warrants	$	10			973,000		28	7/31/16
	Series B Warrants		5			42,700		56	10/31/18
	Series C Warrants		5.5			1,000,000		34	1/21/17
		$	7.77			2,015,700		32
	Summary of Shares of Common Stock and Warrants Issued and Outstanding
		Common Stock			Warrants
	Balance at June 5, 2013 (Inception)		-			-
	Issued for cash proceeds of $985,400 – Series A warrants		13,373,000			973,000
	Issued as part of share exchange agreement		9,724,200			-
	Terminated as part of share exchange agreement		(8,000,000	)		-
	Issued as compensation under a consulting agreement		40,000			-
	Warrants issued to placement agent – Series B Warrants		-			10,600
	Balance at December 31, 2013		15,137,200			983,600
	Re-acquired shares of common stock		-1,750,000			-
	Warrants issued to Full Circle for $500,000 consideration – Series C Warrants		-			1,000,000
	Warrants issued to placement agent – Series B Warrants		-			32,100
	Issued in settlement of $255,000 convertible notes payable and accrued interest of $3,669		51,733			-
	Balance at March 31, 2014		13,438,933			2,015,700

13_INCOME_TAXES

13. INCOME TAXES	3 Months Ended				7 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Income Tax Disclosure [Abstract]	'				'
INCOME TAXES	'				'
	The Company accounts for income taxes in accordance with FASB ASC 740 “Income Taxes”.  Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. If there were any unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.				The Company accounts for income taxes in accordance with FASB ASC 740 “Income Taxes”.  Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized.
	No provision was made for income taxes for the period March 31, 2014.  The Company, from the date of inception, has incurred net operating losses for tax purposes of approximately $1,284,825. The net operating loss carry-forward may be used to reduce taxable income through the year 2033.
					The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:
	There was no significant difference between reportable income tax and statutory income tax.  A 100% valuation allowance has been established against the deferred tax asset, as the utilization of the loss carry-forwards cannot be reasonably assured.  A reconciliation between the income taxes computed in the United States is as follows:
						Inception
		March 31,				(June 5, 2013) to
		2014				December 31,
						2013
	Deferred tax asset	$	436,841		Deferred tax attributed:
	Valuation allowance		(436,841	)	Net operating loss carryover	$	(241,727	)
		$	-		Less: change in valuation allowance	$	(241,727	)
					Net deferred tax asset	$	-
	US federal income tax rate		34	%
	Valuation allowance		(34.00	)%	At December 31, 2013 the Company had an unused net operating loss carry-forward approximating ($710,962) that is available to offset future taxable income; the loss carry-forward will expire in 2033.
	Provision for income tax		0	%

14_RELATED_PARTY_TRANSACTIONS

14. RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
14. RELATED PARTY TRANSACTIONS	'
	On June 30, 2013 ACS sold 1,000,000 shares of its common stock to Robert Frichtel and 1,150,000 shares of its common stock to Roberto Lopesino at a price of $0.001 per share.  On June 30, 2013 ACS also sold 10,250,000 shares of its common stock to an unaffiliated group of private investors at a price of $0.001 per share.  On August 14, 2013, the shareholders of ACS exchanged 12,400,000 shares of their ACS for 12,400,000 shares of our common stock.
	Subsequently, one unaffiliated person which received 2,000,000 shares in August 2013 transferred 100,000 shares to Christopher Taylor and 150,000 to another non-affiliated shareholder.  The remaining 1,750,000 shares held by this person were returned to treasury and cancelled on January 14, 2014.
	During the period from June 5, 2013 to December 31, 2013, sales of $8,362 were made to Admiral Bay Resources and Running Foxes Petroleum, Inc., companies controlled by Steven Tedesco, our Chief Executive Officer at that time.  During the period from June 5, 2013 to December 31, 2013, we paid employees of Atoka Colabs, LLC, $762 for producing the maps we sold.  Atoka is also controlled by Mr. Tedesco. Both the related party revenue and employee expenses are classified as discontinued operations in the Statement of Operations. We recognized no related party revenues or employee costs in the three months ended March 31, 2014.

15_SUBSEQUENT_EVENTS

15. SUBSEQUENT EVENTS	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Subsequent Events [Abstract]	'	'
SUBSEQUENT EVENTS	'	'
	On April, 10, 2014 trading in our commons stock recommenced on the OTC having been suspended on March 27, 2014 by the SEC.	On January 5, 2014, we acquired 1,750,000 shares of our common stock for no consideration and returned these shares to the status of authorized but unissued shares.
	On April 21, 2014 the Company entered into a lease agreement as a tenant with a third party landlord to lease warehouse space for general corporate purposes for a period effective April 21, 2014 through April 30, 2017.  The total payments called for during the lease period are $38,965 for rent payments.  The lease is considered a “gross lease” and payments include estimated charges for property taxes, property insurance, and common area maintenance.  The Company will be responsible for utilities under the terms of the agreement.	On January 21, 2014 we signed an agreement with Full Circle Capital Corporation, a closed-end investment company.  The agreement provides that Full Circle will initially provide $7.5 million to us in the form of Senior Secured Convertible Notes, subject to certain conditions.  We can borrow an additional $22.5 million with the mutual agreement of us and Full Circle.
	On May 15, 2014 the Company filed a form 10Q in respect of the three months ended March 31, 2014.On May 20, 2014 the Company filed is form 8k disclosing that the form 10Q filed in in respect of the three months ended March 31, 2014 had been filed without the consent of its independent public accountant who had not completed their review of the interim consolidated financial statements included in the quarterly report on Form 10-Q using professional standards and procedures conducted for such reviews, as established by generally accepted auditing standards.	At least 95% of the loan proceeds will be used to acquire properties which will lease to licensed marijuana growers.
	In accordance with ASC 855, Subsequent Events, the Company has evaluated events that occurred subsequent to the balance sheet date through June 6, 2014, the date of available issuance of these unaudited financial statements. The Company determined that other than as disclosed above, there were no material reportable subsequent events to be disclosed.	Full Circle will provide us with the $7.5 million when:
			●	Full Circle agrees on the location of property to be purchased;
			●	The property’s appraised value is satisfactory to Full Circle;
			●	A Phase I environmental inspection is completed to the satisfaction of Full Circle; and
			●	We are able to provide a first priority lien on the property to Full Circle.
		We can borrow an additional $22.5 million on terms acceptable to us and Full Circle.
		The six-year loan will be secured by real estate acquired with the loan proceeds and will require interest-only payments at a rate of 12% per year.
		The initial loan can, at any time, be converted into shares of our common stock at a conversion price of $5.00 per share.  It is contemplated that further advances will be convertible at 110% of the market price of our stock on the day of advance, or the ten-day volume-weighted average price prior to the day of advance, whichever is lower.
		The funding of the loan is subject to the execution of additional documents between the parties.
		Full Circle also purchased, for $500,000, warrants which allow Full Circle to purchase up to 1,000,000 shares of our common stock at any time on or prior to January 21, 2017 at a price of $5.50 per share. Of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation to cover legal and deal related expenses of future financing transactions.
		On January 29, 2014, the Company sold $1,605,000 worth of 12% convertible notes, convertible at $5 per share.  These notes mature on October 31, 2018.  The note holder may convert at any time and the Company has the right to force conversion any time after December 31, 2015 provided the stock price trades above $10 per share for 20 consecutive trading days.
		Except for our agreement with Full Circle, we do not have any commitments or arrangements from any person to provide us with any additional capital.  We may not be successful in raising the capital we will need.
		On March 27, 2014 the SEC issued a trading halt order on our stock, and issued a statement that they were investigating affiliated shareholders that may have made illegal sales of stock.  The order was not directed at the management of the Company and is considered a private investigation.  The stock began trading again unlisted on the OTC on April 10, 2014.
		On April 4, 2014, the Company entered into a three year lease agreement to lease 3,000 square feet for an annual rate of $24,000, paid monthly.
		The Company has evaluated all subsequent events through the date these financial statements were issued. Other than those set out above, there have been no subsequent events after December 31,

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Principles of Consolidation	'	'
	Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include the results of Advanced Cannabis Solutions, Inc. (“ACS’) and its two wholly owned subsidiary companies, ACS Colorado Corp. and Advanced Cannabis Solutions Corporation, from the dates of their incorporation and for Promap Corporation from August 14, 2013 onwards. All intercompany balances and transactions have been eliminated in consolidation.	The consolidated financial statements include the results of 1) the parent company, Advanced Cannabis Solutions Corporation, formed in the state of Colorado on June 5, 2013, 2) Advanced Cannabis Solutions Corporation’s wholly owned subsidiary company, ACS Corp., formed in the state of Colorado on June 6, 2013, and 3) ACS Corp.’s wholly owned subsidiary company, ACS Colorado Corp., formed in the state of Colorado on October 21, 2013.  All intercompany balances and transactions have been eliminated in consolidation.
Basis of Presentation	'	'
	Basis of Presentation	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally  accepted  accounting  principles for interim  financial  information  and with the  instructions  to Form  10-Q and Article 8 of  Regulation  S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements and should be read in conjunction with the audited consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the Inception to Date period ended December 31, 2013 (the “2013 Annual Report”), as amended, filed with the Commission on April 29, 2014. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments), have been made which are necessary for a fair financial statements presentation. The financial statements include all adjustments (consisting of normal recurring accruals) necessary to make the financial statements not misleading as required by Regulation S-X, Rule 10-01. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results of operations for the year ended December 31, 2014.	The accompanying financial statements have been prepared, under accounting principles generally accepted in the United States, assuming that the Company will continue as a going concern that contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, the ability of the Company to continue as a going concern on a longer-term basis will be dependent upon the ability to generate sufficient cash flow from operations to meet its obligations on a timely basis, the ability to successfully raise additional financing, and the ability to ultimately attain profitability.
Development Stage Company	'	'
	Development Stage Operations	Development Stage Company
	The Company is a development stage company in accordance with Financial Accounting Standards Codification (“ASC”) 915 "Development Stage Entities".  Among  the  disclosures  required  as  a development  stage company are that our financial  statements  are identified as those of a development  stage  company,  and that the  statements of operations, changes in stockholders'  equity and cash flows  disclose  activity  since the date of our Inception (June 5, 2013) as a development stage company.	The Company is a development stage company in accordance with Financial Accounting Standards Codification (“ASC”) 915 "Development Stage Entities".  Among  the  disclosures  required  as  a development  stage company are that the Company's financial  statements  are identified as those of a development  stage  company,  and that the  statements of operations, stockholders'  deficit and cash flows  disclose  activity  since the date of our Inception (June 5, 2013) as a development stage company.
Use of Estimates	'	'
	Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions about future events that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities and the related notes 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.	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect 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	Cash and cash equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. All cash is maintained with major financial institutions in the United States.  Deposits may exceed the amount of insurance provided on such deposits.	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.  These deposits are insured up to $250,000 by the FDIC.  None of our bank accounts, as of December 31, 2013, exceeded this threshold and therefore were all covered by FDIC insurance.
Accounts receivable	'	'
	Accounts Receivable	Accounts receivable
	The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. Accounts receivable are primarily contract-based billings to tenants. No provision for doubt accounts had been made at March 31, 2014.	The Company reviews accounts receivables periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.
Other Receivables	'	'
	Other Receivables
	The Company recognizes tenant rentals on a straight-line basis over the reasonably assured lease term. The Company's tenant rental agreements provide for scheduled monthly rentals to vary during the lease term. Tenant rentals that have been earned on straight line basis over the reasonably assured lease term but which have not been invoiced as yet under the terms of the tenant lease are recognized as other receivables. Tenant rental income that has been earned on a straight line basis but that will not be invoiced to tenants under the terms of the tenant rental agreement within twelve months of the balance sheet date have been classified in long term assets as other receivables.  Tenant rental income earned but not invoiced at March 31, 2014 totaled $19,765.
Property and equipment	'	'
	Property and Equipment	Property and equipment
	Property and equipment are recorded at cost and depreciated under straight line methods over each item's estimated useful life.	Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.
	We review our property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.	We review our property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.
	Maintenance and repairs of property and equipment are charged to operations as incurred. Major improvements are capitalized. Upon retirement, sale or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts and any gain or loss is included in operations.	Maintenance and repairs of property and equipment are charged to operations. Major improvements are capitalized. Upon retirement, sale or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts and any gain or loss is included in operations.
Other Assets - Deferred Financing Costs	'	'
	Other Assets – Deferred Financing Costs
	Costs with respect to the issue of common stock, warrants, stock options or debt instruments by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions or amortized as debt discount over the term of any debt funding if successful or expensed if the proposed equity or debt transaction is unsuccessful.
	As of March 31, 2014 we had recognized $115,000 of deferred financing costs. On January 10, 2014 the Company paid $15,000 to Full Circle Capital Corporation as a deposit for deal related expenses related to future financing transactions. On January 21, 2014 as part of the $500,000 proceeds from the warrant being issued to Full Circle Capital Corporation, $100,000 was retained by Full Circle Capital Corporation out of the total consideration of $500,000 to cover legal and deal related expenses of future financing transactions.
Long-Lived Assets	'	'
	Long-Lived Assets	Long-Lived Assets
	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
Common stock purchase warrants	'	'
	Common Stock Purchase Warrants
	The Company accounts for common stock purchase warrants in accordance with ASC Topic 815, “Accounting for Derivative Instruments and Hedging Activities”.  As is consistent with its accounting for stock compensation and embedded derivative instruments, the Company’s cost for warrants is estimated at the grant date based on each warrant’s fair-value as calculated by the Black-Scholes option-pricing model value method for valuing the impact of the expense associated with these warrants.
Revenue recognition	'	'
	Revenue recognition	Revenue recognition
	Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from leasing operations is recognized based upon the payment terms within lease contracts, and collectability is reasonably assured.	The Company will recognize revenue in accordance with ASC. 605, “Revenue Recognition”. ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
	The Company recognizes tenant rentals on a straight-line basis over the reasonably assured lease term. The Company's tenant rental agreements provide for scheduled rent scheduled monthly rentals to vary during the lease term. Tenant rentals that have been earned on straight line basis over the reasonably assured lease term but which have not been invoiced as yet under the terms of the tenant lease are recognized as other receivables. Tenant rental income that has been earned on a straight line basis but that will not be invoiced to tenants under the terms of the tenant rental agreement  within twelve months of the balance sheet date have been classified in long term assets as other receivables
Advertising Costs	'	'
	Advertising costs	Advertising costs
	Advertising costs are expensed as incurred. No advertising costs were incurred during the three month period ended March 31, 2014.	Advertising costs are expensed as incurred. No advertising costs were incurred during the period of inception through December 31, 2013.
Income tax	'	'
	Income tax	Income tax
	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Comprehensive Income (Loss)	'	'
	Comprehensive Income (Loss)	Comprehensive Income (Loss)
	Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From our Inception there have been no differences between our comprehensive loss and net loss.	Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From our Inception there have been no differences between our comprehensive loss and net loss.
Net income (loss) per share	'	'
	Net income (loss) per share	Net income (loss) per share
	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding in accordance with FASB ASC 260, “Earnings Per Share.”  Dilutive earnings or loss per share is computed using the weighted average common shares and diluted potential common shares outstanding. Warrants and common stock issuable upon the conversion of the Company's convertible notes payable have not included in the computation as the effect would be anti-dilutive and would decrease the loss per share at the Company has incurred losses in all periods since Inception.	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.
Fair Value Measurements	'	'
	Fair Value Measurements	Fair Value Measurements
	ASC Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements.  Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs.  ASC 820 defines the hierarchy as follows:	ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements.  Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs.  ASC 820 defines the hierarchy as follows:
	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.
	Level 2 – Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date.  The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs.	Level 2 – Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date.  The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs.
	Level 3 – Significant inputs to pricing that are unobservable as of the reporting date.  The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights.	Level 3 – Significant inputs to pricing that are unobservable as of the reporting date.  The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial instruments.
	Our financial instruments consist of cash, accounts receivable, other receivables, prepaid expenses, deferred financing costs, accounts payables and accrued expenses, notes payable and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities.	Our financial instruments consist of prepaid expenses, accounts payable and accrued liabilities and convertible notes payable and approximate their fair value because of the short-term maturities of these instruments or bear market rates of interest.
Business Segments	'	'
	Business Segments	Business Segments
	Following the sale of its oil and gas mapping operations effective December 31, 2013, during the quarter ended March 31, 2014, the Company operated one reportable business segment – its real estate leasing business.	During 2013, the Company operated two reportable business segments – a petroleum mapping business and a real estate leasing business.  On December 31, 2013 the petroleum mapping business was transferred to an unaffiliated shareholder in return for the assumption of liabilities of the business.
Recently Issued Accounting Standards	'	'
	Recently Issued Accounting Standards	Recently Issued Accounting Standards
	We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.	We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of our operations.
Reclassifications	'	'
	Reclassifications
	Certain reclassifications have been made to the prior period financial statements to conform to the 2014 presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity.

4_SHARE_EXCHANGE_AGREEMENT_Tab

4. SHARE EXCHANGE AGREEMENT (Tables)	3 Months Ended				7 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Share Exchange Agreement Tables	'				'
Schedule of fair value of assets and liabilities	'				'
	Cash	$	1,790		Cash	$	1,790
	Accounts receivable		8,370		Accounts receivable		8,370
	Accounts payable		(20,823	)	Accounts payable		(20,823	)
	The fair value of Promap’s net liabilities at the August 14, 2013 recapitalization	$	(10,663	)	The fair value of the company’s net liabilities at the August 14, 2013 recapitalization	$	(10,663	)

5_DISCONTINUED_OPERATIONS_Tabl

5. DISCONTINUED OPERATIONS (Tables)	3 Months Ended				7 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'				'
Schedule of components of the discontinued operations	'				'
		5-Jun-13				5-Jun-13
		(Inception) to				(Inception) to
		December 31,				December 31,
		2013				2013
	Revenues	$	455		Revenues	$	455
	Cost of services		183		Cost of services		183
	Gross profit		272		Gross profit		272
	Operating expenses (credits)	$			Operating expenses
	General administrative		(1,685	)	General administrative		(1,685	)
	Total operating expenses (credits)		(1,685	)	Total operating expenses		(1,685	)
	Net income		1,957		Net income	$	1,957

6_ACCOUNTS_RECEIVABLE_Tables

6. ACCOUNTS RECEIVABLE (Tables)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Receivables	'
		March 31,		December 31,
		2014		2013
	Contract based rent amounts invoiced to tenant	$	-	$	-
	Contract based costs re-billed to tenant for facility improvements		47,454		1,595
		$	47,454	$	1,595

7_PROPERTY_AND_EQUIPMENT_Table

7. PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
		March 31,			December 31,
		2014			2013
		(unaudited)			(audited)
	Land	$	12,340		$	12,340
	Buildings and Equipment		448,663			440,413
			461,003			452,753
	Less: Accumulated Depreciation		(3,116	)		-
	Property and Equipment, net	$	457,887		$	452,753

10_CONVERTIBLE_NOTES_PAYABLE_T

10. CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended													7 Months Ended
	Mar. 31, 2014													Dec. 31, 2013
Convertible Notes Payable Tables	'													'
Convertible Notes activity	'													'
		Principal			Debt			Accrued							Convertible Notes Payable			Debt Discount			Convertible Notes Payable, Net
		Balance			Discount			Interest			Total			June 5, 2013 (Inception)	$	-		$	-		$	-
	Balance at December 31, 2013	$	700,000		$	(355,163	)	$	871		$	345,708		Proceeds from issuance of convertible debt
														12% convertible notes issued December 27,2013		530,000			(278,853	)		251,147
	Issued in the period		1,605,000			(1,605,000	)		-			-		8% convertible notes issued December 31,2013		170,000			(77,104	)		92,896
														Amortization of debt discount		-			794			794
	Converted into shares of common stock		(255,000	)		-			(3,669	)		(258,669	)	Total		700,000			(355,163	)		344,837
														Current portion of debt		(5,356	)		2,426			(2,930	)
	Amortization of debt discount		-			320,422			-			340,422		Long term portion at December 31, 2013	$	694,644		$	(352,737	)	$	341,907
	Payment of loan principal		(943	)		-			-			(943	)
	Interest accrued during period		-			-			49,274			49,274
	Interest paid during period		-			-			(46,476	)		(46,476	)
	Balance at March 31, 2014		2,049,057			(1,640,535	)		-			408,522
	Less:  Current portion		(5,927	) (1)		-			-			(5,927	)
	Long-term debt	$	2,043,130		$	(1,640,535	)	$	-		$	402,595
	(1)  The current portion represents the principal balance payable on the 81/2% convertible note payable in the twelve months following the balance sheet date.

12_STOCK_HOLDERS_EQUITY_Tables

12. STOCK HOLDERS' EQUITY (Tables)	3 Months Ended									7 Months Ended
	Mar. 31, 2014									Dec. 31, 2013
Stock Holders Equity Tables	'									'
Common stock issued and outstanding	'									'
							Weighted Average Life of				Common Stock			Warrants
					Warrants		Outstanding Warrants in			June 5, 2013 (Inception)		-			-
		Exercise Price			Outstanding		Months		Date of Expiration	Issued for cash proceeds of $985,400		13,373,000			973,000
	Series A Warrants	$	10			973,000		28	7/31/16	Issued as part of exchange agreement		9,724,200
	Series B Warrants		5			42,700		56	10/31/18	Terminated as part of exchange agreement		(8,000,000	)
	Series C Warrants		5.5			1,000,000		34	1/21/17	Issued as compensation under a consulting agreement		40,000			-
		$	7.77			2,015,700		32		Warrants issued to placement agent		-			10,600
										31-Dec-13		15,137,200			983,600
Warrants outstanding	'									'
		Common Stock			Warrants					Exercise Price	Warrants Outstanding		Weighted Average Life of Outstanding Warrants In Months	Date of Expiration
	Balance at June 5, 2013 (Inception)		-			-				$5.00	10,600		58	10/31/18
	Issued for cash proceeds of $985,400 – Series A warrants		13,373,000			973,000				$1.00	973,000		31	7/31/16
	Issued as part of share exchange agreement		9,724,200			-				$1.04	983,600		31.3
	Terminated as part of share exchange agreement		(8,000,000	)		-
	Issued as compensation under a consulting agreement		40,000			-
	Warrants issued to placement agent – Series B Warrants		-			10,600
	Balance at December 31, 2013		15,137,200			983,600
	Re-acquired shares of common stock		-1,750,000			-
	Warrants issued to Full Circle for $500,000 consideration – Series C Warrants		-			1,000,000
	Warrants issued to placement agent – Series B Warrants		-			32,100
	Issued in settlement of $255,000 convertible notes payable and accrued interest of $3,669		51,733			-
	Balance at March 31, 2014		13,438,933			2,015,700

13_INCOME_TAXES_Tables

13. INCOME TAXES (Tables)	3 Months Ended				7 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Income Taxes Tables	'				'
Schedule of deferred tax amounts	'				'
						Inception
						(June 5, 2013) to
						December 31,
						2013
					Deferred tax attributed:
					Net operating loss carryover	$	(241,727	)
					Less: change in valuation allowance	$	(241,727	)
					Net deferred tax asset	$	-
Schedule of income tax reconciliation	'				'
		March 31,
		2014
	Deferred tax asset	$	436,841
	Valuation allowance		(436,841	)
		$	-
	US federal income tax rate		34	%
	Valuation allowance		(34.00	)%
	Provision for income tax		0	%

4_SHARE_EXCHANGE_AGREEMENT_Det

4. SHARE EXCHANGE AGREEMENT (Details) (USD $)	Aug. 14, 2013
Share Exchange Agreement Details	'
Cash	$1,790
Accounts receivable	8,370
Accounts payable	-20,823
The fair value of the Company's net liabilities at the August 14, 2013 recapitalization	($10,663)

5_DISCONTINUED_OPERATIONS_Deta

5. DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended	7 Months Ended	10 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]	'	'	'
Revenues	'	$455	'
Cost of services	'	183	'
Gross profit	'	272	'
General administrative	'	-1,685	'
Total operating expenses (credits)	'	-1,685	'
Net income	$0	$1,957	$0

6_ACCOUNTS_RECEIVABLE_Details

6. ACCOUNTS RECEIVABLE (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Accounts receivable consist of:	'	'
Contract based rent amounts invoiced to tenant	$0	$0
Contract based costs re-billed to tenant for facility improvements	47,454	1,595
Accounts receivable	$47,454	$1,595

7_PROPERTY_AND_EQUIPMENT_Detai

7. PROPERTY AND EQUIPMENT (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'	'
Land	$12,340	$12,340
Buildings and Equipment	448,663	440,413
Gross	461,003	452,753
Less: Accumulated Depreciation	-3,116	0
Property and Equipment, net	$457,887	$452,753

10_CONVERTIBLE_NOTES_PAYABLE_D

10. CONVERTIBLE NOTES PAYABLE (Details) (USD $)	3 Months Ended	7 Months Ended	10 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
Proceeds from issuance of convertible debt	'	'	'
8% convertible notes issued December 31,2013	$1,412,400	$530,000	$1,876,260
Amortization of debt discount	320,422	794	321,216
Convertible Notes Payable	'	'	'
June 5, 2013 (Inception)	'	0	0
Proceeds from issuance of convertible debt	'	'	'
12% convertible notes issued December 27,2013	'	530,000	'
8% convertible notes issued December 31,2013	'	170,000	'
Amortization of debt discount	'	0	'
Total	'	700,000	'
Current portion of debt	'	-5,356	'
Long term portion at December 31, 2013	'	694,644	'
Debt Discount	'	'	'
June 5, 2013 (Inception)	'	0	0
Proceeds from issuance of convertible debt	'	'	'
12% convertible notes issued December 27,2013	'	-278,853	'
8% convertible notes issued December 31,2013	'	-77,104	'
Amortization of debt discount	'	794	'
Total	'	-355,163	'
Current portion of debt	'	2,426	'
Long term portion at December 31, 2013	'	-352,737	'
Convertible Notes Payable, Net	'	'	'
June 5, 2013 (Inception)	'	0	0
Proceeds from issuance of convertible debt	'	'	'
12% convertible notes issued December 27,2013	'	251,147	'
8% convertible notes issued December 31,2013	'	92,896	'
Amortization of debt discount	'	794	'
Total	'	344,837	'
Current portion of debt	'	-2,930	'
Long term portion at December 31, 2013	'	$341,907	'

12_STOCK_HOLDERS_EQUITY_Detail

12. STOCK HOLDERS' EQUITY (Details) (USD $)	3 Months Ended	7 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Exercise Price	$7.77	'
Warrants Outstanding	2,015,700	'
Weighted Average Life of Outstanding Warrants In Months	'32 months	'
Exercise Price Option A	'	'
Exercise Price	$10	$1
Warrants Outstanding	973,000	973,000
Weighted Average Life of Outstanding Warrants In Months	'28 months	'31 months
Date of Expiration	31-Jul-16	31-Jul-16
Exercise Price Option B	'	'
Exercise Price	$5	$5
Warrants Outstanding	42,700	10,600
Weighted Average Life of Outstanding Warrants In Months	'56 months	'58 months
Date of Expiration	31-Oct-18	31-Oct-18
Exercise Price Option C	'	'
Exercise Price	$5.50	$1.04
Warrants Outstanding	1,000,000	983,600
Weighted Average Life of Outstanding Warrants In Months	'34 months	'31 months
Date of Expiration	21-Jan-17	'

12_STOCKHOLDERS_EQUITY_Details

12. STOCKHOLDERSb EQUITY (Details) (USD $)	3 Months Ended	6 Months Ended	7 Months Ended	10 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Issued as compensation under a consulting agreement	$0	$40,000	$40,000	$40,000
Common Stock	'	'	'	'
Balance Beginning	'	'	0	0
Issued for cash proceeds of $985,400 b Series A warrants	'	'	13,373,000	'
Issued as part of share exchange agreement	'	'	9,724,200	'
Terminated as part of share exchange agreement	'	'	-8,000,000	'
Issued as compensation under a consulting agreement	'	'	40,000	'
Warrants issued to placement agent b Series B Warrants	0	'	0	'
Re-acquired shares of common stock	-1,750,000	'	15,137,200	'
Warrants issued to Full Circle for $500,000 consideration b Series C Warrants	0	'	'	'
Issued in settlement of $255,000 convertible notes payable and accrued interest of $3,669	51,733	'	'	'
Balance Ending	13,438,933	'	'	13,438,933
Warrants	'	'	'	'
Balance Beginning	'	'	0	0
Issued for cash proceeds of $985,400 b Series A warrants	'	'	973,000	'
Issued as part of share exchange agreement	'	'	0	'
Terminated as part of share exchange agreement	'	'	0	'
Issued as compensation under a consulting agreement	'	'	0	'
Warrants issued to placement agent b Series B Warrants	32,100	'	10,600	'
Re-acquired shares of common stock	0	'	983,600	'
Warrants issued to Full Circle for $500,000 consideration b Series C Warrants	1,000,000	'	'	'
Issued in settlement of $255,000 convertible notes payable and accrued interest of $3,669	0	'	'	'
Balance Ending	$2,015,700	'	'	$2,015,700

13_INCOME_TAXES_Details

13. INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Income Taxes Tables	'	'
Deferred tax asset	$436,841	($241,727)
Valuation allowance	-436,841	-241,727
Net	$0	$0
US federal income tax rate	34.00%	'
Valuation allowance	-34.00%	'
Provision for income tax	0.00%	'

13_INCOME_TAXES_Details_Narrat

13. INCOME TAXES (Details Narrative) (USD $)	Mar. 31, 2014
Income Taxes Details Narrative	'
Operating loss for tax purposes	($1,284,825)

14_RELATED_PARTY_TRANSACTIONS_

14. RELATED PARTY TRANSACTIONS (Details) (USD $)	7 Months Ended
	Dec. 31, 2013
Related Party Transactions Details	'
Related party revenue	$8,362
Expenses related to related party transaction	$762