Ystrategies (YSTR) 10-Q 11 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 08, 2014
Document And Entity Information Abstract	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Entity Registrant Name	'INDIA ECOMMERCE CORP	'
Entity Central Index Key	'0001510891	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'Q2	'
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 $)	Jun. 30, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$3,092	$19,675
Total current assets	3,092	19,675
Deposits	1,370	1,090
Property and equipment, net	2,943	3,805
Total noncurrent assets	4,313	4,895
Total assets	7,405	24,570
Current liabilities	'	'
Accounts payable and accrued liabilities	13,749	12,187
Convertible note payable derivative liability	26,591	'
Notes payable, net of unamortized debt discount	92,556	71,771
Total current liabilities	132,896	83,958
Note payable - long term portion	'	20,311
Total liabilities	132,896	104,269
Stockholders' deficit	'	'
Common stock $0.001 par value; 75,000,000 shares authorized, 25,477,500 shares issued and outstanding as of June 30, 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	-317,416	-234,625
Total stockholders' deficit	-125,490	-79,699
Total liabilities and stockholders' deficit	$7,405	$24,570

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 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	25,477,500

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Consulting fees	$8,375	'	$12,375	'
Total revenue	8,375	'	12,375	'
Operating expenses	'	'	'	'
General and administrative	17,899	7,610	37,740	15,899
Stock based compensation	'	'	4,500	'
Depreciation	431	431	862	861
Total operating expenses	18,330	8,041	43,102	16,760
Loss from operations	9,955	8,041	30,727	16,760
Other expenses	'	'	'	'
Debt discount	10,677	'	13,962	'
Change in derivative liability	'	'	26,591	'
Interest expense	1,164	358	11,512	665
Total other expenses	11,841	358	52,065	665
Loss for the year	$21,796	$8,399	$82,791	'
Net loss per common share - basic and diluted	$0	$0	$0	$0
Weighted average common shares outstanding - basic and diluted	25,477,500	25,477,500	25,477,500	25,477,500

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'	'	'
Net loss	($21,796)	($8,399)	($82,791)	'
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'	'
Depreciation	431	431	862	861
Amortization of debt discount	10,677	'	13,962	'
Issuance of common stock for non-employee services	'	'	4,500	'
Accrued interest on notes payable	1,164	358	11,512	665
Change in derivative liability	'	'	26,591	'
Changes in operating assets and liabilities:	'	'	'	'
Deposits	-280	'	-280	'
Accounts payable and accrued liabilities	-1	1,610	1,561	-1,914
Net cash used by operating activities	-9,804	-5,999	-24,083	-17,813
Cash flows from investing activities:	'	'	'	'
Property and equipment acquisitions	'	'	'	'
Net cash used by investing activities	'	'	'	'
Cash flows from financing activities:	'	'	'	'
Proceeds from notes payable	'	5,000	32,500	20,000
Repayment on notes payable	'	'	-25,000	-4,500
Net cash provided by financing activities	'	5,000	7,500	15,500
Net change in cash	-9,804	-999	-16,583	-2,313
Cash, beginning of period	12,896	2,463	19,675	3,777
Cash, end of period	3,092	1,464	3,092	1,464
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	'	'	'	'
Accrued interest waived by stockholders	'	'	'	$40

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 - On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders’ equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
	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 June 30, 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 has generated $12,375 of revenue through June 30, 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 June 30, 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	6 Months Ended
	Jun. 30, 2014
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	3.           GOING CONCERN
	The Company incurred a net loss of $82,791 for the six months ended June 30, 2014 and has an accumulated loss of $317,416 since inception.  The Company 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	6 Months Ended
	Jun. 30, 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:
		June 30,			31-Dec-13
		2014
	Computer and office equipment	$	8,614		$	8,614
	Accumulated depreciation		(5,671	)		(4,809	)
	Property and equipment, net	$	2,943		$	3,805
	Depreciation expense for the six months ended June 30, 2014 and the year ended December 31, 2013 was $862 and $1,723  respectively.

NOTES_PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	5.           NOTES PAYABLE
	As of June 30, 2014 and December 31, 2013 the Company had the following notes payable:
		June 30,			31-Dec-13
		2014
	Note payable - 24% interest, unsecured and due January 2013 (1)	$	7,281		$	6,604
	Note payable - repayable on February 28, 2014 with interest of $25,000, secured (3)		50,000			65,167
			57,281			71,771
	Convertible note payable - 8% interest due December 5, 2014		33,301			-
	Unamortized debt discount on convertible note payable		(18,538	)		-
	Total Notes Payable	$	72,044		$	71,771
	Line of credit payable - 2% interest, secured by the Company’s President and due January 1, 2015. (2)	$	20,511		$	20,311
	Total	$	92,555		$	92,082
	(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. The Company has recorded a subscription payable related to the 225,000 common shares as of June 30, 2014.
	(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 note bears interest at a rate of 8% per annum, is unsecured and matures on December 5, 2014. The Note is 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.
	We have determined that the conversion feature of the note is not considered to be solely indexed to our own stock and is therefore not afforded equity treatment. In accordance with ASC 815, we have bifurcated the conversion feature of the notes and recorded a derivative liability. As of June 30, 2014 the value of the derivative liability was $26,591 and we recognized a loss on the derivative of $26,591 for the period ended March 31, 2014.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 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 half of 2014 or during the year ended December 31, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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 - On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders’ equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
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.
	The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of June 30, 2014 and December 31, 2013 no amounts were in excess of the federally insured program.
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 has generated $12,375 of revenue through June 30, 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 June 30, 2014.
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)	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment, Net [Abstract]	'
Schedule of Property and Equipment	'
		June 30,			31-Dec-13
		2014
	Computer and office equipment	$	8,614		$	8,614
	Accumulated depreciation		(5,671	)		(4,809	)
	Property and equipment, net	$	2,943		$	3,805

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Notes Payable	'
	As of June 30, 2014 and December 31, 2013 the Company had the following notes payable:
		June 30,			31-Dec-13
		2014
	Note payable - 24% interest, unsecured and due January 2013 (1)	$	7,281		$	6,604
	Note payable - repayable on February 28, 2014 with interest of $25,000, secured (3)		50,000			65,167
			57,281			71,771
	Convertible note payable - 8% interest due December 5, 2014		33,301			-
	Unamortized debt discount on convertible note payable		(18,538	)		-
	Total Notes Payable	$	72,044		$	71,771
	Line of credit payable - 2% interest, secured by the Company’s President and due January 1, 2015. (2)	$	20,511		$	20,311
	Total	$	92,555		$	92,082
	(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. The Company has recorded a subscription payable related to the 225,000 common shares as of June 30, 2014.
	(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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 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		6 Months Ended	41 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014
GOING CONCERN [Abstract]	'	'	'	'
Net loss	($21,796)	($8,399)	($82,791)	$317,416

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Property, Plant and Equipment, Net [Abstract]	'	'	'	'	'
Computer and office equipment	$8,614	'	$8,614	'	$8,614
Accumulated depreciation	-5,671	'	-5,671	'	-4,809
Property and equipment, net	2,943	'	2,943	'	3,805
Depreciation	$431	$431	$862	$861	$1,723

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Jun. 30, 2014		Dec. 31, 2013
Debt Disclosure [Abstract]	'		'
Note payable - 24% interest, unsecured and due January 2013 (1)	$7,281	[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	57,281		71,771
Convertible note payable - 8% interest due December 5, 2014	33,301		'
Unamortized debt discount on convertible note payable	-18,538		'
Total Notes Payable	72,044		71,771
Line of credit payable - 2% interest, secured by the Companybs President and due January 1, 2015. (2)	20,511	[2]	20,311	[2]
Total	$92,555		$92,082
[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