Ystrategies (YSTR) 10-Q 14 May 14 2014 FY Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 24, 2014
Document And Entity Information Abstract	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Entity Registrant Name	'INDIA ECOMMERCE CORP	'
Entity Central Index Key	'0001510891	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2014	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Units Outstanding	'	25,477,500
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Entity Current Reporting Status	'Yes	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$10,646	$19,675
Total current assets	10,646	19,675
Deposits	1,090	1,090
Property and equipment, net	3,374	3,805
Total noncurrent assets	4,464	4,895
Total assets	15,110	24,570
Current liabilities	'	'
Accounts payable and accrued liabilities	11,499	12,187
Convertible note payable derivative liability	26,591	'
Notes payable, net of unamortized debt discount	60,305	71,771
Total current liabilities	98,395	83,958
Note payable - long term portion	20,410	20,311
Total liabilities	118,805	104,269
Stockholders' deficit	'	'
Common stock $0.001 par value; 75,000,000 shares authorized, 25,477,500 shares issued and outstanding as of March 31, 2014 and December 31, 2013	25,478	25,478
Shares to be issued	225	'
Additional paid-in capital	166,223	129,448
Accumulated deficit during the development stage	-295,621	-234,625
Total stockholders' deficit	-103,695	-79,699
Total liabilities and stockholders' deficit	$15,110	$24,570

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common stock, par value per share	$0.00	$0.00
Common Stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	25,477,500	25,477,500
Common Stock, shares outstanding	25,477,500	'

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		38 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Income Statement [Abstract]	'	'	'
Consulting fees	$4,000	'	$4,000
Total revenue	4,000	'	4,000
Operating expenses	'	'	'
General and administrative	19,841	8,290	228,931
Stock based compensation	4,500	'	4,500
Depreciation	431	430	5,240
Loss on impairment of website	'	'	3,104
Total operating expenses	24,772	8,720	241,775
Loss from operations	20,772	8,720	237,775
Other expenses	'	'	'
Debt discount	3,285	'	3,285
Change in derivative liability	26,591	'	26,591
Interest expense	10,348	307	27,970
Total other expenses	40,224	9,027	57,846
Loss for the year	($60,996)	($9,027)	($295,621)
Net loss per common share - basic and diluted	$0.00	$0.00	'
Weighted average common shares outstanding - basic and diluted	25,477,500	25,477,500	'

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		38 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Cash flows from operating activities:	'	'	'
Net loss	($60,996)	($9,027)	($295,621)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'
Depreciation	431	430	5,240
Amortization of debt discount	3,285	'	3,285
Issuance of common stock for non-employee services	4,500	'	31,253
Loss on impairment of website	'	'	17,622
Accrued interest on notes payable	10,348	307	13,452
Change in derivative liability	26,591	'	26,591
Changes in operating assets and liabilities:	'	'	'
Deposits	'	'	-1,090
Accounts payable and accrued liabilities	-688	-3,524	11,499
Net cash used by operating activities	-16,529	-11,814	-187,769
Cash flows from investing activities:	'	'	'
Property and equipment acquisitions	'	'	-1,435
Net cash used by investing activities	'	'	-1,435
Cash flows from financing activities:	'	'	'
Proceeds from notes payable	32,500	15,000	111,500
Repayment on notes payable	-25,000	-4,500	-29,500
Proceeds from issuance of common stock	'	'	117,850
Net cash provided by financing activities	7,500	10,500	199,850
Net change in cash	-9,029	-1,314	10,646
Cash, beginning of period	19,675	3,777	19,675
Cash, end of period	10,646	2,463	10,646
Supplemental disclosure of cash flow information:	'	'	'
Interest paid	'	'	'
Income taxes paid	'	'	'
Supplemental disclosure of noncash investing and financing activities:	'	'	'
Issuance of common stock to acquire property and equipment	'	'	'
Issuance of common stock for website development	'	'	'
Accrued interest waived by stockholders	'	$40	'

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF BUSINESS	'
	1.           DESCRIPTION OF BUSINESS
	India Ecommerce Corporation (the “Company”) was incorporated under the laws of the state of Nevada on January 19, 2011.
	The Company plans to build, promote and manage a multitude of ecommerce properties, in both website and mobile application formats, for the India market.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2.           SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation - The accompanying financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
	Development Stage Company - The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders’ deficit and cash flows from inception to the current balance sheet date.
	Year-End - The Company has selected December 31 as its year end.
	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.
	Transfers of Nonmonetary Assets by Stockholders - The Company records transfers of nonmonetary assets to the Company by stockholders in exchange for common stock at the stockholders’ historical cost basis determined in conformity with generally accepted accounting principles in the United States of America.
	Cash - Cash and cash equivalents consist primarily of cash on deposit, certificates of deposit, money market accounts, and investment grade commercial paper that are readily convertible into cash and purchased with original maturities of three months or less.
	The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of March 31, 2014 and December 31, 2013 no amounts were in excess of the federally insured program.
	Deposits - Deposits include a security deposit for office space located in Indore, Madhya Pradesh, India.
	Property and Equipment - Property and equipment are stated at cost less accumulated depreciation.  Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized.  The cost of repairs and maintenance is expensed as incurred.  Depreciation is provided on the straight-line method over the estimated useful lives of the assets.   Upon sale or other disposition of a depreciable asset, the cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations.
	The estimated useful lives are:
	Furniture and fixtures	7 years
	Computers and office equipment	3-5 years
	Website Development - The Company capitalizes the costs associated with the development of its website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.
	Impairment of Long-lived Assets - The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property and equipment or whether the remaining balance of property and equipment should be evaluated for possible impairment.
	Revenue Recognition
	Although the Company will derive revenue from several sources, the current revenue is provided from consulting services.  The Company will recognize revenue once pervasive evidence that an agreement exists; the product or service has been rendered; the fee is fixed and determinable based on the completion of stated terms and conditions; and collection of the amount due is reasonably assured.  The Company did not recognize any revenues from January 19, 2011 (inception) through December 31, 2013, but has commenced its consulting service and earned revenue during March 2014.
	The Company must meet all of the following four criteria in order to recognize revenue:
		·      Persuasive evidence of an arrangement exists
		·      Delivery has occurred
		·      The sales price is fixed or determinable
		·      Collection is reasonably assured
	Fair Value of Financial Instruments - The Company adopted the FASB standard related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
	·	Level 1:  Observable inputs such as quoted prices in active markets;
	·	Level 2:  Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and
	·	Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The Company’s financial instruments are accounts payable, convertible note, notes payable and derivative liability. The recorded values of accounts payable and notes payable approximate their fair values based on their short-term nature
	Share-based Compensation - The Company recognizes share-based compensation, including stock option grants, warrants and restricted stock grants at their fair value on the grant date. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable.  Compensation expense is generally recognized on a straight-line basis over the vesting period.
	Dividends - The payment of dividends by the Company in the future will be at the discretion of the Board of Directors and will depend on earnings, capital requirements and financial condition, as well as other relevant factors.   The Company does not intend to pay any cash dividends in the foreseeable future but intend to retain all earnings, if any, for use in the business.
	Earnings (Loss) per Share - Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss), adjusted for changes in income or loss that resulted from the assumed conversion of convertible shares, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.
	The computation of basic and diluted loss per share for the periods presented is equivalent since the Company had continuing losses. The Company had no common stock equivalents as of March 31, 2014.
	Risks and Uncertainties - The Company’s operations and future are dependent in a large part on its ability to develop its business model in a competitive market.  The Company intends to operate in an industry that is subject to intense competition and change in consumer demand. The Company's operations are subject to significant risk and uncertainties including financial and operational risks and the potential risk of business failure. The Company’s inability to meet its business plan and target customer demand may have a material adverse effect on its financial condition, results of operations and cash flows.
	Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are established for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at tax rates expected to be in effect when such assets or liabilities are realized or settled. Deferred income tax assets are reduced by valuation allowances when necessary.
	Assessing whether deferred tax assets are realizable requires significant judgment. The Company considers all available positive and negative evidence, including historical operating performance and expectations of future operating performance. The ultimate realization of deferred tax assets is often dependent upon future taxable income and therefore can be uncertain. To the extent the Company believes it is more likely than not that all or some portion of the asset will not be realized, valuation allowances are established against the Company’s deferred tax assets, which increase income tax expense in the period when such a determination is made.
	Income taxes include the largest amount of tax benefit for an uncertain tax position that is more likely than not to be sustained upon audit based on the technical merits of the tax position. Settlements with tax authorities, the expiration of statutes of limitations for particular tax positions, or obtaining new information on particular tax positions may cause a change to the effective tax rate. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes on the statements of operations.
	Recent Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company’s financial statements.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2014
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	3.           GOING CONCERN
	The Company incurred a net loss of $60,996 for the three months ended March 31, 2014 and has an accumulated loss of $295,621 since inception.  The Company is in the development stage of operations, has not generated any revenues since inception and anticipates that it will continue to generate losses in the near future.  These conditions raise substantial doubt about the Company’s ability to continue as a going concern.
	These financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to obtain additional financing or sale of its common stock and ultimately to attain profitability.
	Management’s plan, in this regard, is to raise additional financing through a combination of equity and debt financing. Management believes this will be sufficient to finance the continuing development for the next twelve months. However, there is no assurance that the Company will be successful in raising such financing.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment, Net [Abstract]	'
PROPERTY AND EQUIPMENT	'
	4.           PROPERTY AND EQUIPMENT
	Property and equipment consist of the following as of March 31, 2014 and December 31, 2013:
		March 31,			31-Dec-13
		2014
	Computer and office equipment	$	8,614		$	8,614
	Accumulated depreciation		(5,240	)		(4,809	)
	Property and equipment, net	$	3,374		$	3,805
	Depreciation expense for the years ended March 31, 2014 and December 31, 2013 was $431 and $430, respectively.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	6.           NOTES PAYABLE
	As of March 31, 2014 and December 31, 2013 the Company had the following notes payable:
		March 31,			31-Dec-13
		2014
	Note payable - 24% interest, unsecured and due January 2013 (1)	$	6,870		$	6,604
	Note payable - repayable on February 28, 2014 with interest of $25,000, secured (3)		50,000			65,167
			56,870			71,771
	Convertible note payable - 8% interest due December 5, 2014		32,650			-
	Unamortized debt discount on convertible note payable		(29,215	)		-
	Total Notes Payable		60,305			71,771
	Line of credit payable - 2% interest, secured by the Company’s President and due January 1, 2015. (2)		20,410			20,311
	(1)  In the event of nonpayment, by January 11, 2013, lender is entitled to receive 225,000 common shares of capital stock.  Although the Company is in default, no demand has been made by the lender.
	(2)  The Company may draw and repay the line of credit up to a maximum outstanding of $25,000.
	(3)  Payment is guaranteed by the promise to issue 500,000 common shares of the Company’s common stock.  Although the Company is in default, no demand has been made by the lender.
	(4)  During the period ended March 31, 2014, the Company issued a Convertible Promissory Notes to Asher Enterprises, Inc. (“Asher”) in the amount of $32,500. The notes bears interest at a rate of 8% per annum, are unsecured and mature on December 5, 2014. The Notes are convertible into common stock in whole or in part at a variable conversion price equal to a 45% discount to average of the lowest three trading prices for the Common Stock during the 10 trading  day period ending on the latest complete trading  day prior to the conversion date. The Company recorded a discount in the amount of $32,500 in connection with the initial valuation of the beneficial conversion feature of the notes to be amortized utilizing the interest method of accretion over the term of the notes.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2013
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	6.           STOCKHOLDERS’ EQUITY
	From January to September of 2012, the Company issued 527,500 shares of its common stock to various accredited investors pursuant to a private placement at a range of $0.02 to $0.10 per share. The gross proceeds from the issuance were $20,750.
	In August 2012, the Company issued 100,000 shares of its common stock to a consultant for services rendered at $0.10 per share.  The value of those shares totaled $10,000.
	No common shares were issued during the first quarter of 2014 or during the year ended December 31, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	7.           SUBSEQUENT EVENTS
	The Company has evaluated subsequent events through the date the financial statements were issued and has not identified any reportable events.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation - The accompanying financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.
Development Stage Company	'
	Development Stage Company - The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders’ deficit and cash flows from inception to the current balance sheet date.
Year-End	'
	Year-End - The Company has selected December 31 as its year end.
Use of Estimates	'
	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.
Transfers of Nonmonetary Assets by Stockholders	'
	Transfers of Nonmonetary Assets by Stockholders - The Company records transfers of nonmonetary assets to the Company by stockholders in exchange for common stock at the stockholders’ historical cost basis determined in conformity with generally accepted accounting principles in the United States of America.
Cash	'
	Cash - Cash and cash equivalents consist primarily of cash on deposit, certificates of deposit, money market accounts, and investment grade commercial paper that are readily convertible into cash and purchased with original maturities of three months or less.
Deposits	'
	Deposits - Deposits include a security deposit for office space located in Indore, Madhya Pradesh, India.
Property and Equipment	'
	Property and Equipment - Property and equipment are stated at cost less accumulated depreciation.  Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized.  The cost of repairs and maintenance is expensed as incurred.  Depreciation is provided on the straight-line method over the estimated useful lives of the assets.   Upon sale or other disposition of a depreciable asset, the cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations.
	The estimated useful lives are:
	Furniture and fixtures	7 years
	Computers and office equipment	3-5 years
Website Development	'
	Website Development - The Company capitalizes the costs associated with the development of its website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.
Impairment of Long-Lived Assets	'
	Impairment of Long-lived Assets - The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property and equipment or whether the remaining balance of property and equipment should be evaluated for possible impairment.
Revenue Recognition	'
	Revenue Recognition
	Although the Company will derive revenue from several sources, the current revenue is provided from consulting services.  The Company will recognize revenue once pervasive evidence that an agreement exists; the product or service has been rendered; the fee is fixed and determinable based on the completion of stated terms and conditions; and collection of the amount due is reasonably assured.  The Company did not recognize any revenues from January 19, 2011 (inception) through December 31, 2013, but has commenced its consulting service and earned revenue during March 2014.
	The Company must meet all of the following four criteria in order to recognize revenue:
		·      Persuasive evidence of an arrangement exists
		·      Delivery has occurred
		·      The sales price is fixed or determinable
		·      Collection is reasonably assured
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments - The Company adopted the FASB standard related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
		·	Level 1:  Observable inputs such as quoted prices in active markets;
		·	Level 2:  Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and
		·	Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The Company’s financial instruments are accounts payable and notes payable. The recorded values of accounts payable and notes payable approximate their fair values based on their short-term nature.
Share-based Compensation	'
	Share-based Compensation - The Company recognizes share-based compensation, including stock option grants, warrants and restricted stock grants at their fair value on the grant date. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable.  Compensation expense is generally recognized on a straight-line basis over the vesting period.
Dividends	'
	Dividends - The payment of dividends by the Company in the future will be at the discretion of the Board of Directors and will depend on earnings, capital requirements and financial condition, as well as other relevant factors.   The Company does not intend to pay any cash dividends in the foreseeable future but intend to retain all earnings, if any, for use in the business.
Earnings (Loss) per Share	'
	Earnings (Loss) per Share - Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss), adjusted for changes in income or loss that resulted from the assumed conversion of convertible shares, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.
	The computation of basic and diluted loss per share for the periods presented is equivalent since the Company had continuing losses. The Company had no common stock equivalents as of December 31, 2013.
Risks and Uncertainties	'
	Risks and Uncertainties - The Company’s operations and future are dependent in a large part on its ability to develop its business model in a competitive market.  The Company intends to operate in an industry that is subject to intense competition and change in consumer demand. The Company's operations are subject to significant risk and uncertainties including financial and operational risks and the potential risk of business failure. The Company’s inability to meet its business plan and target customer demand may have a material adverse effect on its financial condition, results of operations and cash flows.
Income Taxes	'
	Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are established for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at tax rates expected to be in effect when such assets or liabilities are realized or settled. Deferred income tax assets are reduced by valuation allowances when necessary.
	Assessing whether deferred tax assets are realizable requires significant judgment. The Company considers all available positive and negative evidence, including historical operating performance and expectations of future operating performance. The ultimate realization of deferred tax assets is often dependent upon future taxable income and therefore can be uncertain. To the extent the Company believes it is more likely than not that all or some portion of the asset will not be realized, valuation allowances are established against the Company’s deferred tax assets, which increase income tax expense in the period when such a determination is made.
	Income taxes include the largest amount of tax benefit for an uncertain tax position that is more likely than not to be sustained upon audit based on the technical merits of the tax position. Settlements with tax authorities, the expiration of statutes of limitations for particular tax positions, or obtaining new information on particular tax positions may cause a change to the effective tax rate. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes on the statements of operations.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company’s financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Schedule of Useful Lives	'
	The estimated useful lives are:
	Furniture and fixtures	7 years
	Computers and office equipment	3-5 years

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment, Net [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment consist of the following as of March 31, 2014 and December 31, 2013:
		March 31,			31-Dec-13
		2014
	Computer and office equipment	$	8,614		$	8,614
	Accumulated depreciation		(5,240	)		(4,809	)
	Property and equipment, net	$	3,374		$	3,805

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Notes Payable	'
	As of March 31, 2014 and December 31, 2013 the Company had the following notes payable:
		March 31,			31-Dec-13
		2014
	Note payable - 24% interest, unsecured and due January 2013 (1)	$	6,870		$	6,604
	Note payable - repayable on February 28, 2014 with interest of $25,000, secured (3)		50,000			65,167
			56,870			71,771
	Convertible note payable - 8% interest due December 5, 2014		32,650			-
	Unamortized debt discount on convertible note payable		(29,215	)		-
	Total Notes Payable		60,305			71,771
	Line of credit payable - 2% interest, secured by the Company’s President and due January 1, 2015. (2)		20,410			20,311
	(1)  In the event of nonpayment, by January 11, 2013, lender is entitled to receive 225,000 common shares of capital stock.  Although the Company is in default, no demand has been made by the lender.
	(2)  The Company may draw and repay the line of credit up to a maximum outstanding of $25,000.
	(3)  Payment is guaranteed by the promise to issue 500,000 common shares of the Company’s common stock.  Although the Company is in default, no demand has been made by the lender.
	(4)  During the period ended March 31, 2014, the Company issued a Convertible Promissory Notes to Asher Enterprises, Inc. (“Asher”) in the amount of $32,500. The notes bears interest at a rate of 8% per annum, are unsecured and mature on December 5, 2014. The Notes are convertible into common stock in whole or in part at a variable conversion price equal to a 45% discount to average of the lowest three trading prices for the Common Stock during the 10 trading  day period ending on the latest complete trading  day prior to the conversion date. The Company recorded a discount in the amount of $32,500 in connection with the initial valuation of the beneficial conversion feature of the notes to be amortized utilizing the interest method of accretion over the term of the notes.

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Computers and Office Equipment [Member] | Maximum [Member]	'	'
Estimated useful life	'	'5 years
Computers and Office Equipment [Member] | Minimum [Member]	'	'
Estimated useful life	'	'3 years
Furniture and Fixtures [Member]	'	'
Estimated useful life	'7 years	'
Website development costs, estimated useful life	'	'3 years

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	3 Months Ended		38 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
GOING CONCERN [Abstract]	'	'	'
Net loss	$60,996	$9,027	$295,621

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended		12 Months Ended	38 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Property, Plant and Equipment, Net [Abstract]	'	'	'	'
Computer and office equipment	$8,614	'	$8,614	$8,614
Accumulated depreciation	-5,240	'	-4,809	-5,240
Property and equipment, net	3,374	'	3,805	3,374
Depreciation	$431	$430	$430	$5,240

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
Debt Disclosure [Abstract]	'		'
Note payable - 24% interest, unsecured and due January 2013 (1)	$6,870	[1]	$6,604	[1]
Note payable - repayable on February 28, 2014 with interest of $25,000, secured (3)	50,000	[2]	65,167	[3]
Total of Notes one and two	56,870		71,771
Convertible note payable - 8% interest due December 5, 2014	32,650		'
Unamortized debt discount on convertible note payable	-29,215		'
Total Notes Payable	60,305		71,771
Line of credit payable - 2% interest, secured by the Companybs President and due January 1, 2015. (2)	$20,410	[2]	$20,311	[2]
[1]	In the event of nonpayment, by January 11, 2013, lender is entitled to receive 225,000 common shares of capital stock. Although the Company is in default, no demand has been made by the lender.
[2]	Payment is guaranteed by the promise to issue 500,000 common shares of the Company's common stock. Although the Company is in default, no demand has been made by the lender.
[3]	The Company may draw and repay the line of credit up to a maximum outstanding of $25,000.

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended	9 Months Ended
	Aug. 31, 2012	Sep. 30, 2012
Stockholders' Equity Note [Abstract]	'	'
Stock issued for services, shares	100,000	'
Stock issued for services, price per share	$0.10	'
Stock issued for services, value	$10,000	'
Issuance of common stock for cash pursuant to a private placement, shares	'	527,500
Equity issuance, stock issued for cash pursuant to a private placement, price per share	'	$0.02
Issuance of common stock for cash pursuant to a private placement	'	$20,750