Aroga Holding 10-K 14 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 30, 2016	Jun. 30, 2015
Document and Entity Information:
Entity Registrant Name	Aroga Holding Corp.
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Trading Symbol	aghc
Amendment Flag	false
Entity Central Index Key	1,529,804
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		3,000,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Public Float			$ 0

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Assets, Current
Cash	$ 0	$ 0
Current liabilities
Accounts payable	133	8,447
Notes payable, related party	17,298	6,051
Total curent liabilities	17,431	14,498
Total liabilities	$ 17,431	$ 14,498
Commitments and Contingencies (Note 8)
Stockholders' Deficit
Preferred stock, $0.001 par value; 750,000,000 shares authorized no shares issued or outstanding
Common stock, $0.001 par value, 900,000,000 shares authorized 3,000,000 and 3,000,000 shares issued and outstanding, respectively	$ 3,000	$ 3,000
Additional paid-in capital	(1,500)	(1,500)
Accumulated deficit	(18,931)	(15,998)
Stockholders' Deficit	$ (17,431)	$ (14,498)

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Stockholders' Deficit
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	750,000,000	750,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	900,000,000	900,000,000
Common Stock, Shares Issued	3,000,000	3,000,000
Common Stock, Shares Outstanding	3,000,000	3,000,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating Expenses
Professional fees	$ 2,933	$ 7,597
Total operating expenses	2,933	7,597
Net loss from operations	$ (2,933)	$ (7,597)
Income tax expense
Net loss	$ (2,933)	$ (7,597)
Basic and diluted loss per share	$ 0	$ 0
Weighted Average Number of Shares Outstanding	3,000,000	3,000,000

Statement of Stockholders' Defi

Statement of Stockholders' Deficit - 12 months ended Dec. 31, 2015 - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Stockholders' Deficit at Dec. 31, 2014	$ 3,000	$ (1,500)	$ (15,998)	$ (14,498)
Shares, Outstanding at Dec. 31, 2014	3,000,000
Net loss			(2,933)	(2,933)
Stockholders' Deficit at Dec. 31, 2015	$ 3,000	$ (1,500)	$ (18,931)	$ (17,431)
Shares, Outstanding at Dec. 31, 2015	3,000,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (2,933)	$ (7,597)
Adjustments to reconcile net loss to net cash in operating activities:
Accounts payable	(8,314)	2,946
Net cash used in operating activities	(11,247)	(4,651)
Cash flows from financing activities:
Proceeds from notes payable, related parties	11,247	4,601
Net cash provided by financing activities	$ 11,247	4,601
Net change in cash and cash equivalents		(50)
Cash and cash equivalents, Beginning of period		$ 50
Supplemental cash flow information and noncash financing activities:
Cash paid durinig the period for Income taxes
Cash paid during the period for Interest

Note 1. Nature of Business

Note 1. Nature of Business	12 Months Ended
	Dec. 31, 2015
Notes
Note 1. Nature of Business	NOTE 1. NATURE OF BUSINESS Aroga Holding Corp., (f/k/a KMRB ACQUISITION CORP.) (“AROGA” or the “Company”) was incorporated in Florida on August 4, 2011, with an objective to acquire, or merge with, an operating business. As of December 31, 2015, the Company had not yet commenced principal operations. Aroga Holding Corp. is a majority owned subsidiary of Aroga Technologies.

Note 2. Summary of Significant

Note 2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Notes
Note 2. Summary of Significant Accounting Policies	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION AND USE OF ESTIMATES The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP"), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents at December 31, 2015 and 2014 were $0 and $0, respectively. CASH FLOWS REPORTING The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period. FINANCIAL INSTRUMENTS The Company’s balance sheet includes certain financial instruments, including cash, accounts payable and notes payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures · · · Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2015. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. DEFERRED INCOME TAXES AND VALUATION ALLOWANCE The Company accounts for income taxes under FASB ASC 740 “Income Taxes.” Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2015 and 2014. RELATED PARTIES The Company follows ASC 850, Related Party Disclosures, SHARE-BASED EXPENSE ASC 718, Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Share-based expense for the years ended December 31, 2015 and 2014 was $0. NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2015 and 2014. As of December 31, 2015 and 2014, the Company had no dilutive potential common shares. COMMITMENTS AND CONTINGENCIES The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of December 31, 2015 and 2014. RECENT ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard. In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Presentation of Financial Statements—Liquidation Basis of Accounting Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 3. Going Concern

Note 3. Going Concern	12 Months Ended
	Dec. 31, 2015
Notes
Note 3. Going Concern	NOTE 3. GOING CONCERN For the fiscal years ended December 31, 2015 and 2014, the Company had a net losses of $2,933 and $7,597 and negative cash flows from operating activities of $11,247 and $4,651, respectively. As of December 31, 2015 the Company had a working capital deficit of $17,431. The company has not generated any revenues to date. The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating cost and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan to obtain such resources for the Company include, obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 4. Income Taxes

Note 4. Income Taxes	12 Months Ended
	Dec. 31, 2015
Notes
Note 4. Income Taxes	NOTE 4. INCOME TAXES At December 31, 2015, the Company had a net operating loss carry–forward for Federal income tax purposes of approximately $18,931 that may be offset against future taxable income through 2032 No tax benefit has been reported with respect to these net operating loss carry-forwards in the accompanying financial statements because the Company believes that the realization of the Company’s net deferred tax assets calculated at the effective rates note below, was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by the valuation allowance. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 34% and State tax rate of 3.6% to income before taxes), as follows: For the Year Ended December 31, 2015 2014 Tax expense (benefit) at the statutory rate $ (997) $ (2,583) State income taxes, net of federal income tax benefit (106) (273) Change in valuation allowance 1,103 2,856 Total $ --- $ --- The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. For the year ended December 31, 2015 and for the year ended December 31, 2014, the Company has net operating losses from operations. The carry forwards expire through the year 2033. The Company’s net operating loss carry forward may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. A valuation allowance has been applied due to the uncertainty of realization. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s net deferred tax asset as of December 31, 2015 and December 31, 2014 is as follows: December 31, 2015 December 31, 2014 Deferred tax assets $ 7,000 $ 6,000 Valuation allowance (7,000) (6,000) Net deferred tax asset $ --- $ --- The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the year ended December 31, 2013 through the year ended December 31, 2015. The Company recognizes interest and penalties related to income taxes in income tax expense. The Company had incurred no penalties and interest for the period from inception ended December 31, 2014 through the year ended December 31, 2015.

Note 5. Shareholders' Equity

Note 5. Shareholders' Equity	12 Months Ended
	Dec. 31, 2015
Notes
Note 5. Shareholders' Equity	NOTE 5. SHAREHOLDERS' EQUITY COMMON STOCK The Company has been authorized to issue 900,000,000 shares of common stock, $0.001 par value. Each share of issued and outstanding common stock shall entitle the holder thereof to fully participate in all shareholder meetings, to cast one vote on each matter with respect to which shareholders have the right to vote, and to share ratably in all dividends and other distributions declared and paid with respect to common stock, as well as in the net assets of the corporation upon liquidation or dissolution. On August 4, 2011, the Company issued 3,000,000 shares of common stock, at $.0005, for $1,500. On July 15, 2015, Aroga Technologies acquired from Company shareholders, Robin W. Hunt, Nancy Hunt, and Brian Kistler a control block of stock in the Company consisting of two million eight hundred fifty thousand (2,850,000) shares of restricted common stock of the Company for $25,000. Aroga Technologies utilized its own funds to acquire the shares of common stock of the Company. As a result of this acquisition, Aroga Technologies owns 95% of the issued and outstanding shares of common stock of the Company. PREFERRED STOCK The Company has been authorized to issue 750,000,000 shares of $0.001 par value Preferred Stock. The Board of Directors is expressly vested with the authority to divide any or all of the Preferred Stock into series and to fix and determine the relative rights and preferences of the shares of each series so established, within certain guidelines established in the Articles of Incorporation. There have been no preferred shares issued. WARRANTS AND OPTIONS There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

Note 6. Related Party Transacti

Note 6. Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Notes
Note 6. Related Party Transactions	NOTE 6. RELATED PARTY TRANSACTIONS As described above, on August 4, 2011, the Company sold 3,000,000 shares of its common stock, $.001 par value, to its founders at $0.0005 per share for $1,500 in cash. On July 15, 2015, Aroga Technologies acquired from Company shareholders, Robin W. Hunt, Nancy Hunt, and Brian Kistler a control block of stock in the Company consisting of two million eight hundred fifty thousand (2,850,000) shares of restricted common stock of the Company for $25,000. Aroga Technologies utilized its own funds to acquire the shares of common stock of the Company. As a result of this acquisition, Aroga Technologies owns 95% of the issued and outstanding shares of common stock of the Company. In support of the Company’s efforts and cash requirements, it is relying on advances from its shareholders and related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. As of December 31, 2015, there has been $17,298 advanced from these related parties. The amounts are not documented by formalized demand notes and currently carries no repayment terms and are non-interest bearing. Management will review these arrangements, in future period, to determine if terms are required to be formalized to reflect the economic relationship. The balance due to the related party at December 31, 2015 and December 31, 2014 was $17,298 and $6,051, respectively. Management does not calculate imputed interest since it would be immaterial. The sole officer and director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. They may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts. The Company does not own or lease property or lease office space. The Company has been provided office space by a member of the Board of Directors at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements. The above amount is not necessarily indicative of the amount that would have been incurred had a comparable transaction been entered into with independent parties.

Note 7 Advance Payable - Relate

Note 7 Advance Payable - Related Party	12 Months Ended
	Dec. 31, 2015
Notes
Note 7 Advance Payable - Related Party	NOTE 7 ADVANCE PAYABLE – RELATED PARTY Advance payable consisted of the following: December 31 2015 December 31, 2014 Advances from Brian Kistler, a related party. The advance carries a 0% APR. Payments can be made at any time. . $ 15,498 $ 6,051 Advances from Aroga Technologies, a related party. The advance carries a 0% APR. Payments can be made at any time. 1,800 --- Total advances payable $ 17,298 $ 6,051 Current portion $ 17,298 $ 6,051

Note 8. Commitments and Conting

Note 8. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Notes
Note 8. Commitments and Contingencies	NOTE 8. COMMITMENTS AND CONTINGENCIES From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

Note 9. Subsequent Events

Note 9. Subsequent Events	12 Months Ended
	Dec. 31, 2015
Notes
Note 9. Subsequent Events	NOTE 9. SUBSEQUENT EVENTS Subsequent events have been evaluated through the date of the financial statements were issued, considered to be the date of filing with the Securities and Exchange Commission. Management has determined that there are no subsequent events to disclose.

Note 2. Summary of Significan16

Note 2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Policies
Basis of Presentation and Use of Estimates	BASIS OF PRESENTATION AND USE OF ESTIMATES The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP"), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents at December 31, 2015 and 2014 were $0 and $0, respectively.
Cash Flows Reporting	CASH FLOWS REPORTING The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.
Financial Instruments	FINANCIAL INSTRUMENTS The Company’s balance sheet includes certain financial instruments, including cash, accounts payable and notes payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures · · · Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2015. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
Deferred Income Taxes and Valuation Allowance	DEFERRED INCOME TAXES AND VALUATION ALLOWANCE The Company accounts for income taxes under FASB ASC 740 “Income Taxes.” Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2015 and 2014.
Related Parties	RELATED PARTIES The Company follows ASC 850, Related Party Disclosures,
Share-based Expense	SHARE-BASED EXPENSE ASC 718, Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Share-based expense for the years ended December 31, 2015 and 2014 was $0.
Net Income (loss) Per Common Share	NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2015 and 2014. As of December 31, 2015 and 2014, the Company had no dilutive potential common shares.
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of December 31, 2015 and 2014.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard. In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Presentation of Financial Statements—Liquidation Basis of Accounting Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 4. Income Taxes (Tables)

Note 4. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Summary of Federal Income Tax	For the Year Ended December 31, 2015 2014 Tax expense (benefit) at the statutory rate $ (997) $ (2,583) State income taxes, net of federal income tax benefit (106) (273) Change in valuation allowance 1,103 2,856 Total $ --- $ ---
Summary of Deferred Tax Assets	December 31, 2015 December 31, 2014 Deferred tax assets $ 7,000 $ 6,000 Valuation allowance (7,000) (6,000) Net deferred tax asset $ --- $ ---

Note 7 Advance Payable - Rela18

Note 7 Advance Payable - Related Party (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Summary of Advances Payable	Advance payable consisted of the following: December 31 2015 December 31, 2014 Advances from Brian Kistler, a related party. The advance carries a 0% APR. Payments can be made at any time. . $ 15,498 $ 6,051 Advances from Aroga Technologies, a related party. The advance carries a 0% APR. Payments can be made at any time. 1,800 --- Total advances payable $ 17,298 $ 6,051 Current portion $ 17,298 $ 6,051

Note 2. Summary of Significan19

Note 2. Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Details
Cash	$ 0	$ 0

Note 3. Going Concern (Details)

Note 3. Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Net loss	$ (2,933)	$ (7,597)
Net cash used in operating activities	$ (11,247)	$ (4,651)

Note 4. Income Taxes (Details)

Note 4. Income Taxes (Details)	Dec. 31, 2015USD ($)
Details
Operating Loss Carryforwards	$ 18,931

Note 4. Income Taxes_ Summary o

Note 4. Income Taxes: Summary of Federal Income Tax (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Details
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$ (997)	$ (2,583)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	(106)	(273)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 1,103	$ 2,856

Note 4. Income Taxes_ Summary23

Note 4. Income Taxes: Summary of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Details
Deferred Tax Assets, Gross	$ 7,000	$ 6,000
Deferred Tax Assets, Valuation Allowance	$ (7,000)	$ (6,000)

Note 7 Advance Payable - Rela24

Note 7 Advance Payable - Related Party: Summary of Advances Payable (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Brian Kistler
Notes Payable, Current	$ 15,498	$ 6,051
Aroga Technologies
Notes Payable, Current	$ 1,800