Ystrategies (YSTR) 10-Q 13 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 12, 2013
Document And Entity Information Abstract	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Entity Registrant Name	'INDIA ECOMMERCE CORP	'
Entity Central Index Key	'0001510891	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Units Outstanding	'	25,477,500

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$18	$3,777
Total current assets	18	3,777
Deposits	1,090	1,090
Property and equipment, net	4,236	5,528
Total noncurrent assets	5,326	6,618
Total assets	5,344	10,395
Current liabilities	'	'
Accounts payable and accrued liabilities	5,880	4,974
Notes payable	5,604	9,236
Total current liabilities	11,484	14,210
Notes payable	20,210	'
Total liabilities	31,694	14,210
Stockholders' deficit	'	'
Common stock $0.001 par value; 75,000,000 shares authorized, 25,477,500 shares issued and outstanding	25,478	25,478
Additional paid-in capital	129,448	129,408
Accumulated deficit during the development stage	-181,276	-158,701
Total stockholders' deficit	-26,350	-3,815
Total liabilities and stockholders' deficit	$5,344	$10,395

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
BALANCE SHEETS [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		9 Months Ended		32 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Operating expenses	'	'	'	'	'
General and administrative	$4,346	$21,082	$20,245	$39,335	$172,520
Depreciation	431	431	1,292	1,279	4,378
Loss on impairment of website	'	'	'	'	3,104
Total operating expenses	4,777	21,513	21,537	40,614	180,002
Loss from operations	-4,777	-21,513	-21,537	-40,614	-180,002
Interest expense	-373	'	-1,038	'	-1,274
Net loss	($5,150)	($21,513)	($22,575)	($40,614)	($181,276)
Net loss per common share - basic and diluted	$0	$0	$0	$0	'
Weighted average common shares outstanding - basic and diluted	25,477,500	25,411,413	25,477,500	25,257,619	'

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Payable [Member]	Accumulated Deficit [Member]
Balance at Jan. 18, 2011	'	'	'	'	'
Balance, shares at Jan. 18, 2011	'	'	'	'	'
Issuance of stock for services	6,750	6,750	'	'	'
Issuance of stock for services, shares	'	6,750,000	'	'	'
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:	'	'	'	'	'
Cash	100	65	35	'	'
Cash, shares	'	64,996	'	'	'
Prepaid expenses and deposits	2,390	1,553	837	'	'
Prepaid expenses and deposits, shares	'	1,553,394	'	'	'
Property and equipment	7,179	4,666	2,513	'	'
Property and equipment, shares	'	4,666,033	'	'	'
Website development	3,104	2,017	1,087	'	'
Website development, shares	'	2,017,463	'	'	'
General and administrative expenses	7,613	4,949	2,664	'	'
General and administrative expenses, shares	'	4,948,114	'	'	'
Issuance of common stock for cash pursuant to a private placement	97,000	4,750	92,150	100	'
Issuance of common stock for cash pursuant to a private placement, shares	'	4,750,000	'	100,000	'
Net loss	-109,973	'	'	'	-109,973
Balance at Dec. 31, 2011	14,163	24,750	99,286	100	-109,973
Balance, shares at Dec. 31, 2011	'	24,750,000	'	100,000	'
Issuance of stock for services	10,000	100	9,900	'	'
Issuance of stock for services, shares	'	100,000	'	'	'
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:	'	'	'	'	'
Issuance of common stock payable	'	100	'	-100	'
Issuance of common stock payable, shares	'	100,000	'	-100,000	'
Issuance of common stock for cash pursuant to a private placement	20,750	528	20,222	'	'
Issuance of common stock for cash pursuant to a private placement, shares	'	527,500	'	'	'
Net loss	-40,614	'	'	'	-48,728
Balance at Dec. 31, 2012	-3,815	25,478	129,408	'	-158,701
Balance, shares at Dec. 31, 2012	25,477,500	25,477,500	'	'	'
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:	'	'	'	'	'
Accrued interest waived by stockholders	40	'	40	'	'
Net loss	-22,575	'	'	'	-22,575
Balance at Sep. 30, 2013	($26,350)	$25,478	$129,448	'	($181,276)
Balance, shares at Sep. 30, 2013	25,477,500	25,477,500	'	'	'

STATEMENTS_OF_STOCKHOLDERS_EQU1

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2011
Equity issuance, stock issued for reimbursement of expenditures paid by stockholders, price per share	$0.00

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended		32 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities:	'	'	'
Net loss	($22,575)	($40,614)	($181,276)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'
Depreciation	1,292	1,279	4,378
Issuance of common stock for non-employee services	'	10,000	26,753
Loss on impairment of website	'	'	3,104
Accrued interest on notes payable	1,038	'	1,274
Changes in operating assets and liabilities:	'	'	'
Deposits	'	'	-1,090
Accounts payable and accrued liabilities	906	-3,010	5,880
Net cash used by operating activities	-19,339	-32,345	-140,977
Cash flows from investing activities:	'	'	'
Property and equipment acquisitions	'	-1,435	-1,435
Net cash used by investing activities	'	-1,435	-1,435
Cash flows from financing activities:	'	'	'
Proceeds from notes payable	20,080	4,500	33,580
Repayments of notes payable	-4,500	'	-9,000
Proceeds from issuance of common stock	'	20,750	117,850
Net cash provided by financing activities	15,580	25,250	142,430
Net change in cash	-3,759	-8,530	18
Cash, beginning of period	3,777	8,676	'
Cash, end of period	18	146	18
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	'	'	7,179
Issuance of common stock for website development	'	'	3,104
Accrued interest waived by stockholders	$40	'	$40

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
DESCRIPTION OF BUSINESS [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 cloud-based services and ecommerce websites/mobile applications for both the Indian consumer and business marketplace.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation - The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.
	Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows.  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 statement presentation.  The interim results for the nine months ended September 30, 2013 are not necessarily indicative of results for the full fiscal year.
	These unaudited interim financial statements should be read in conjunction with the Company's Annual Report on Form 10-K which contains audited financial statements and notes covering the year ended December 31, 2012.
	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.
	Cash - The Company considers all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.  There were no cash equivalents at September 30, 2013 or December 31, 2012, respectively.
	The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of September 30, 2013 and December 31, 2012, 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 cloud-based services and ecommerce websites/mobile applications.  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.
	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.
	Revenue Recognition - The Company currently has not generated revenues. Any future revenues earned, primarily through the sale of products, will be recognized utilizing the following general revenue recognition criteria: 1) pervasive evidence of an arrangement exists; 2) delivery has occurred; 3) the price to the buyer is fixed or determinable; and 4) collectability is reasonably assured.
	Share-based Compensation Expense - The Company recognizes all forms of share-based payments, including stock option grants, warrants, and restricted stock grants, at their fair value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.
	Share-based payments, excluding restricted stock, are valued using a Black-Scholes option pricing model.  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. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period.
	When computing fair value of share-based compensation, the Company considers the following variables:
		·	The expected option term is computed using the "simplified" method.
		·	The expected volatility is based on the historical volatility of its common stock using the daily quoted closing trading prices.
		·	The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant.
		·	The Company has not paid any dividends on common stock since its inception and does not anticipate paying dividends on our common stock in the foreseeable future.
		·	The forfeiture rate is based on the historical forfeiture rate for its unvested stock options.
	Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets.  The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.
	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 September 30, 2013 or December 31, 2012, respectively.
	Fair Value of Financial Instruments - The Company's financial instruments consist of cash, accounts payable, and notes payable. The recorded values of these instruments approximate fair values due to the short maturities of such instruments and the stated or imputed interest rates are commensurate with prevailing market rates for similar obligations.
	New Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company's interim unaudited financial statements.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	3.	GOING CONCERN
	The Company incurred a net loss of $22,575 during the nine months ended September 30, 2013 and has an accumulated net loss of $181,276 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	9 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	4.	PROPERTY AND EQUIPMENT
	Property and equipment consist of the following as of September 30, 2013 and December 31, 2012:
			30-Sep-13			31-Dec-12
	Computer and office equipment		$	8,614		$	8,614
	Accumulated depreciation			(4,378	)		(3,086	)
	Property and equipment, net		$	4,236		$	5,528
	Depreciation expense for the nine months ended September 30, 2013 and 2012 was $1,292 and $1,279, respectively.

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
NOTES PAYABLE [Abstract]	'
NOTES PAYABLE	'
	5.	NOTES PAYABLE
	As of September 30, 2013 and December 31, 2012, the Company had the following notes payable:
			September 30,			December 31,
			2013			2012
	Note payable - 24% interest, unsecured and due January 2013 (1)		$	5,524		$	4,716
	Note payable - 2% interest, unsecured and due October 2013 (2)			-			4,520
	Line of credit - 2% interest, unsecured and due January 2015 (3)			20,210			-
	Note payable - non-interest bearing, unsecured and due on demand			80			-
	Total notes payable			25,814			9,236
	Less current maturities			(5,604	)		(9,236	)
	Net long-term note payable		$	20,210		$	-
	(1)  Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.
	(2) Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.
	(3)  In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year.  As of September 30, 2013, the Company made draws totaling $20,000.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	6.	STOCKHOLDERS' EQUITY
	Year Ended December 31, 2012
	The Company issued 100,000 shares of common stock which had been recorded to common stock payable at December 31, 2011.
	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.
	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.
	Nine Months Ended September 30, 2013
	Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.  See also Note 5 regarding notes payable.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	7.	SUBSEQUENT EVENTS
	In October 2013, the Company entered into a line of credit agreement secured by 500,000 shares of the Company's common stock. The line of credit has a maximum borrowing capacity of $50,000, which together with fixed interest in the amount of $25,000 is due on February 28, 2014.  As of November 15, 2013, the Company made draws totaling $50,000.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Basis of Presentation	'
	Basis of Presentation - The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.
	Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows.  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 statement presentation.  The interim results for the nine months ended September 30, 2013 are not necessarily indicative of results for the full fiscal year.
	These unaudited interim financial statements should be read in conjunction with the Company's Annual Report on Form 10-K which contains audited financial statements and notes covering the year ended December 31, 2012.
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.
Cash	'
	Cash - The Company considers all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.  There were no cash equivalents at September 30, 2013 or December 31, 2012, respectively.
	The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of September 30, 2013 and December 31, 2012, 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 cloud-based services and ecommerce websites/mobile applications.  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.
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.
Revenue Recognition	'
	Revenue Recognition - The Company currently has not generated revenues. Any future revenues earned, primarily through the sale of products, will be recognized utilizing the following general revenue recognition criteria: 1) pervasive evidence of an arrangement exists; 2) delivery has occurred; 3) the price to the buyer is fixed or determinable; and 4) collectability is reasonably assured.
Share-based Compensation Expense	'
	Share-based Compensation Expense - The Company recognizes all forms of share-based payments, including stock option grants, warrants, and restricted stock grants, at their fair value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.
	Share-based payments, excluding restricted stock, are valued using a Black-Scholes option pricing model.  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. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period.
	When computing fair value of share-based compensation, the Company considers the following variables:
		·	The expected option term is computed using the "simplified" method.
		·	The expected volatility is based on the historical volatility of its common stock using the daily quoted closing trading prices.
		·	The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant.
		·	The Company has not paid any dividends on common stock since its inception and does not anticipate paying dividends on our common stock in the foreseeable future.
		·	The forfeiture rate is based on the historical forfeiture rate for its unvested stock options.
Income Taxes	'
	Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets.  The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.
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 September 30, 2013 or December 31, 2012, respectively.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments - The Company's financial instruments consist of cash, accounts payable, and notes payable. The recorded values of these instruments approximate fair values due to the short maturities of such instruments and the stated or imputed interest rates are commensurate with prevailing market rates for similar obligations.
New Accounting Pronouncements	'
	New Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company's interim unaudited financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT 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)	9 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment consist of the following as of September 30, 2013 and December 31, 2012:
		30-Sep-13			31-Dec-12
	Computer and office equipment	$	8,614		$	8,614
	Accumulated depreciation		(4,378	)		(3,086	)
	Property and equipment, net	$	4,236		$	5,528

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
NOTES PAYABLE [Abstract]	'
Schedule of Notes Payable	'
	As of September 30, 2013 and December 31, 2012, the Company had the following notes payable:
		September 30,			December 31,
		2013			2012
	Note payable - 24% interest, unsecured and due January 2013 (1)	$	5,524		$	4,716
	Note payable - 2% interest, unsecured and due October 2013 (2)		-			4,520
	Line of credit - 2% interest, unsecured and due January 2015 (3)		20,210			-
	Note payable - non-interest bearing, unsecured and due on demand		80			-
	Total notes payable		25,814			9,236
	Less current maturities		(5,604	)		(9,236	)
	Net long-term note payable	$	20,210		$	-
	(1)  Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.
	(2) Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.
	(3)  In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year.  As of September 30, 2013, the Company made draws totaling $20,000.

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2013
Website development costs, estimated useful life	'3 years
Furniture and Fixtures [Member]	'
Estimated useful life	'7 years
Computers and Office Equipment [Member] | Minimum [Member]	'
Estimated useful life	'3 years
Computers and Office Equipment [Member] | Maximum [Member]	'
Estimated useful life	'5 years

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended		32 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2012	Sep. 30, 2013
GOING CONCERN [Abstract]	'	'	'	'	'	'	'
Net loss	$5,150	$21,513	$22,575	$40,614	$109,973	$40,614	$181,276

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended		9 Months Ended		32 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012
PROPERTY AND EQUIPMENT [Abstract]	'	'	'	'	'	'
Computer and office equipment	$8,614	'	$8,614	'	$8,614	$8,614
Accumulated depreciation	-4,378	'	-4,378	'	-4,378	-3,086
Property and equipment, net	4,236	'	4,236	'	4,236	5,528
Depreciation	$431	$431	$1,292	$1,279	$4,378	'

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	9 Months Ended			32 Months Ended
	Sep. 30, 2013		Sep. 30, 2012	Sep. 30, 2013		Dec. 31, 2012
Notes Payable:	'		'	'		'
Total note payable	$25,814		'	$25,814		$9,236
Less current maturities	-5,604		'	-5,604		-9,236
Notes payable	20,210		'	20,210		'
Payments on notes payable	4,500		'	9,000		'
Accrued interest waived by stockholders	40		'	'		'
24% Unsecured Note Payable, Due October 2013 [Member]	'		'	'		'
Notes Payable:	'		'	'		'
Total note payable	'	[1]	'	'	[1]	4,520	[1]
Note payable, interest rate	2.00%		'	2.00%		'
Note payable, maturity date	31-Oct-13		'	'		'
2% Unsecured Note Payable, Due January 2013 [Member]	'		'	'		'
Notes Payable:	'		'	'		'
Total note payable	5,524	[2]	'	5,524	[2]	4,716	[2]
Note payable, interest rate	24.00%		'	24.00%		'
Note payable, maturity date	31-Jan-13		'	'		'
Debt conversion, number of shares called by conversion	225,000		'	'		'
Debt conversion, price per share	$0.02		'	$0.02		'
2% Unsecured Line of Credit, Due January 2015 [Member]	'		'	'		'
Notes Payable:	'		'	'		'
Total note payable	20,210	[3]	'	20,210	[3]	'	[3]
Note payable, interest rate	2.00%		'	2.00%		'
Note payable, maturity date	31-Jan-15		'	'		'
Line of credit, common shares used to secure facility	250,000		'	'		'
Line of credit, maximum borrowing capacity	25,000		'	25,000		'
Line of credit, amount outstanding	$20,000		'	$20,000		'
[1]	Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.
[2]	Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.
[3]	In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year. As of September 30, 2013, the Company made draws totaling $20,000.

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended	9 Months Ended		12 Months Ended		32 Months Ended
	Aug. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2012	Sep. 30, 2013
Stock issued for services, shares	100,000	'	'	'	'	'
Stock issued for services, price per share	$0.10	'	'	'	'	'
Stock issued for services	'	'	'	$6,750	$10,000	'
Issuance of common stock for cash pursuant to a private placement, shares	'	'	527,500	'	'	'
Issuance of common stock for cash pursuant to a private placement	'	'	'	97,000	20,750	'
Payments on notes payable	'	4,500	'	'	'	9,000
Accrued interest waived by stockholders	'	$40	'	'	'	'
Minimum [Member]	'	'	'	'	'	'
Equity issuance, stock issued for cash pursuant to a private placement, price per share	'	'	$0.02	'	'	'
Maximum [Member]	'	'	'	'	'	'
Equity issuance, stock issued for cash pursuant to a private placement, price per share	'	'	$0.10	'	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], USD $)	1 Months Ended
	Oct. 31, 2013
Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Line of credit, maximum borrowing capacity	$50,000
Line of credit, amount outstanding	50,000
Line of credit, fixed interest	$25,000
Line of credit, shares secured	500,000