ChinAmerica Andy Movie Entertainment Media (CAME) 10-Q 4 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013
Document and Entity Information:
Entity Registrant Name	ChinAmerica Andy Movie Entertainment Media Co.
Document Type	10-Q
Document Period End Date	30-Sep-13
Amendment Flag	TRUE
Entity Central Index Key	1543605
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding	23,438,400
Entity Public Float	$5,656.42
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	2013
Document Fiscal Period Focus	Q3
Amendment Description	Amend to disclose undisclosed bank accounts

Balance_Sheet

Balance Sheet (USD $)	Sep. 30, 2013	Dec. 31, 2012
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$191,080	$3,641
Assets, Current	191,080	3,641
Assets	191,080	3,641
Liabilities, Current
Accounts Payable, Current	528
Due to Related Parties	24,616	13,000
Liabilities, Current	25,144	13,000
Liabilities	25,144	13,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	234,384	35,000
Additional Paid in Capital, Common Stock	-24,900	-24,900
Retained Earnings (Accumulated Deficit)	-43,548	-19,459
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	165,936	-9,359
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	23,438,400	3,500,000
Common Stock, Shares Outstanding	23,438,400	3,500,000
Liabilities and Equity	$191,080	$3,641

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Sep. 30, 2013	Dec. 31, 2012
Balance Sheets - Parenthetical
Common Stock, Par Value	$0.01	$0.01
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	23,438,400	3,500,000
Common Stock, Shares Outstanding	23,438,400	3,500,000

Statement_of_Income

Statement of Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating Expenses
General and Administrative Expense	$8,588		$24,089
Operating Income (Loss)	-8,588		-24,089
Nonoperating Income (Expense)
Nonoperating Income (Expense)		-6,453		-8,104
Net Income (Loss) Available to Common Stockholders, Basic	($8,588)	($6,453)	($24,089)	($8,104)
Earnings Per Share
Earnings Per Share, Basic	$0	$0	$0	$0
Weighted Average Number of Shares Outstanding, Basic	15,948,557	2,500,000	11,010,136	2,500,000

Statement_of_Cash_Flows

Statement of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	($24,089)	($8,104)
Increase (Decrease) in Operating Assets
Increase (Decrease) in Receivables		-1,190
Increase (Decrease) in Accounts Payable	528	-865
Net Cash Provided by (Used in) Operating Activities	-23,561	-10,159
Net Cash Provided by (Used in) Financing Activities
Proceeds from (Repayments of) Notes Payable	11,616	7,000
Proceeds from Issuance or Sale of Equity	199,384
Common Stock, Value, Subscriptions		5,000
Net Cash Provided by (Used in) Financing Activities	211,000	12,000
Cash and Cash Equivalents, Period Increase (Decrease)	187,439	1,841
Cash and Cash Equivalents, at Carrying Value	3,641	804
Cash and Cash Equivalents, at Carrying Value	$191,080	$2,645

Note_1_Business_Description_an

Note 1. Business Description and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Notes
Note 1. Business Description and Basis of Presentation	NOTE 1.                  BUSINESS DESCRIPTION AND NATURE OF OPERATIONS
	Organization
	ChinAmerica Andy Movie Entertainment Media Co., formerly known as Court Document Services, Inc. (the “Company”), was incorporated under the laws of the State of Florida on September 26, 2002. On October 11, 2012, the Company changed its operations to focus on Movie, Entertainment and Media.

Note_2_Summary_of_Significant_

Note 2. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Notes
Note 2. Summary of Significant Accounting Policies	NOTE 2.               SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation and Use of Estimates
	The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information regarding the Company’s significant accounting policies, refer to the audited consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 filed with the Securities and Exchange Commission on March 29, 2013.
	In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the three and nine month periods ended September 30, 2013 and 2012; (b) the financial position at September 30, 2013; and (c) cash flows for the nine month periods ended September 30, 2013 and 2012, have been made. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates
	Our financial statements may not be comparable to companies that comply with public company effective dates.  Due to our election  not to opt out of the extended transition period that allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies.
	Going Concern
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  The Company had no sales for the third fiscal period and net loss of ($24,089) for the nine months ended September 30, 2013 compared to the loss from discontinued operations of ($8,104) for the nine months ended September 30, 2012. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company is somewhat dependent on its ability to obtain clients and investment capital from future funding opportunities to fund the current and planned operating levels.  No assurance can be given that the Company will be successful in these efforts.
	Cash and Cash Equivalents
	The majority of cash is maintained with a major financial institution in the United States.  Deposits with this bank may exceed the amount of insurance provided on such deposits.  Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Stock-Based Compensation
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718.  ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees.  The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
	Income Taxes
	Beginning September 1, 2009, the Company adopted the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	The Company believes its tax positions are all highly certain of being upheld upon examination.  As such, the Company has not recorded a liability for unrecognized tax benefits.  As of September 30, 2013, tax years 2012, 2011 and 2010 remain open for IRS audit.  The Company has received no notice of audit from the IRS for any of the open tax years.
	Effective September 1, 2009, the Company adopted ASC 740-10, “Definition of Settlement in FASB Interpretation No. 48”, (“ASC 740-10”), which was issued on May 2, 2007.  ASC 740-10 amends FIN 48 to provide guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits.  The term “effectively settled” replaces the term “ultimately settled” when used to describe recognition, and the terms “settlement” or “settled” replace the terms “ultimate settlement” or “ultimately settled” when used to describe measurement of a tax position under ASC 740-10.  ASC 740-10 clarifies that a tax position can be effectively settled upon the completion of an examination by a taxing authority without being legally extinguished.  For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The adoption of ASC 740-10 did not have an impact on the accompanying consolidated financial statements.
	Net Earnings (Loss) Per Share
	Basic earnings Per Share,” per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period.  Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period.   At September 30, 2013 and December 31, 2012 there were no potentially dilutive securities.
	Recent Accounting Pronouncements
	The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2013 through the date these financial statements were issued.

Note_3_Related_Party_Transacti

Note 3. Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Notes
Note 3. Related Party Transactions	NOTE 3.               RELATED PARTY TRANSACTIONS
	The shareholders loan money to the Company as needed.  These loans are payable on demand and are non-interest bearing.  They are convertible to stock at market price.
	During the period ended September 30, 2013, shareholders advanced the Company $361,000 for operating expenses.
	For the period ended September 30, 2013, the Company issued 14,938,400 shares of stock to an officer for $149,384.00 that was advanced to the Company; the stock was issued at par value.
	For the period ended June 30, 2013, the Company issued 5,000,000 shares of stock to an officer for $50,000 that was advanced to the Company; the stock was issued at par value.

Note_4_Commitments_and_Conting

Note 4. Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Notes
Note 4. Commitments and Contingencies	NOTE 4.               COMMITMENTS AND CONTINGENCIES
	Legal
	From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of September 30, 2013, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of our operations, except as noted.
	Other Commitments
	The Company enters into various contracts or agreements in the normal course of business whereby such contracts or agreements may contain commitments.  There are no firm commitments as of September 30, 2013.
	The Company rents office space in Sarasota, Florida on a month by month basis. The monthly rent is $300. The Company is pursuing the location of an office in Beijing, China and is currently in negotiations with developers in Beijing regarding office space in a building in Beijing.

Note_5_Stockholders_Equity

Note 5. Stockholders' Equity	9 Months Ended
	Sep. 30, 2013
Notes
Note 5. Stockholders' Equity	NOTE 5.               STOCKHOLDERS’ EQUITY
	In January 2012 the authorized amount was increased to 500,000,000 shares of common stock and a stock split was approved at 5,000:1.   On October 11, 2012, the Articles of Incorporation were amended as follows: the total authorized capital stock of the corporation was increased to five billion (5,000,000,000) shares.
	During the period ended September 30, 2013, the Company issued 14,938,400 shares of stock to an officer for $149,384.00 that was advanced to the Company; the stock was issued at par value of $0.01 per share.
	During the period ended June 30, 2013, the Company issued 5,000,000 shares of stock to an officer for $50,000 that the officer advanced to the Company; the stock was issued at market price.
	As of September 30, 2013, there were 23,438,400 shares issued and outstanding.
	Stock issued during the nine months ended September 30, 2013
	Shares Issued To/For		Loan Amount/Stock Value	Shares Issued	Price Per Share
	Shareholder loans converted to Equity	$	149,384	14,938,400	$.01 Per Share
	Shareholder loans converted to Equity	$	50,000	5,000,000	$.01 Per Share
	The Company has no options or warrants issued or outstanding.
	No preferred shares have been issued.

Note_6_Income_Tax

Note 6. Income Tax	9 Months Ended
	Sep. 30, 2013
Notes
Note 6. Income Tax	NOTE 6.               INCOME TAX
	As of September 30, 2013 and December 31, 2012, the Company has net operating losses from operations. The carry forwards expire through the year 2022. 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.
	The Company’s net deferred tax asset as of September 30, 2013 and December 31, 2012 is as follows:
			30-Sep-13		31-Dec-12
	Deferred tax assets	$	8,200	$	2,900
	Valuation allowance		(8,200)		(2,900)
	Net deferred tax asset	$	-	$	-
	A reconciliation of (provision) benefit for income taxes to income taxes at the statutory rate is as follows:
			30-Sep-13		30-Sep-12
	Federal income (tax) benefit	$	3,600	$	(1,200)
	State (taxes) benefit		-		-
	Valuation allowance		(3,600)		1,200
	(Provision) benefit for income taxes	$	-	$	-

Note_7_Discontinued_Operations

Note 7. Discontinued Operations and Change in Direction	9 Months Ended
	Sep. 30, 2013
Notes
Note 7. Discontinued Operations and Change in Direction	NOTE 7.               DISCONTINUED OPERATIONS AND CHANGE IN DIRECTION
	On October 11, 2012, the Board of Directors appointed Mr. Andy Z. Fan as Director and Chairman of the Board.  On September 21, 2012, Chairman Andy Fan held a special meeting of the Board of Directors to discuss a change is business strategy and business model for the Company due to the current economic conditions.  The legal liabilities and the strong competition in the legal services industry did not provide the necessary climate for building the former business model.
	The Board  believed that to continue to protect and increase shareholder value, it would be to the advantage, welfare and best interests of the shareholders for the Company to consider alternative corporate strategies to generate new business revenue for the Company. The Board of Directors and the Shareholders approved moving in a new direction and changing the name of the Company to reflect
	the new direction and mission.  The approved new strategic direction of the Company will be focusing on producing Movie, Entertainment and Media projects.
	The new name approved by the Board and the Shareholders was “ChinAmerica Andy Movie Entertainment Media Co. The new business model is to produce or facilitate projects in the entertainment business in and about the Peoples’ Republic of China.
	To facilitate this new direction, the Board voted to the disposal of the Company assets which was approved by Shareholders representing 87% of the shares issued and outstanding.
	Summary of results of discontinued operations is as follows:
	Summary of Results of Discontinued Operations
		For the Nine Months ended				For the Three Months ended September 30,
		September 30,
			2013		2012		2013		2012
	Revenue	$	-	$	100,560	$	-	$	19,765
	Operating expenses	$	-	$	108,664	$	-	$	30,461
	Net operating income (loss)	$	-	$	-8,104	$	-	$	-10,696
	Income (loss) from discontinued operations	$	-	$	-8,104	$	-	$	-10,696

Note_8_Subsequent_Events

Note 8. Subsequent Events	9 Months Ended
	Sep. 30, 2013
Notes
Note 8. Subsequent Events	NOTE 8.               SUBSEQUENT EVENTS
	No events have occurred subsequent to the balance sheet date through the date these financial statements were issued that would require disclosure in or adjustment to the financial statements.

Note_2_Summary_of_Significant_1

Note 2. Summary of Significant Accounting Policies: Basis of Presentation and Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates
	The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information regarding the Company’s significant accounting policies, refer to the audited consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 filed with the Securities and Exchange Commission on March 29, 2013.
	In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the three and nine month periods ended September 30, 2013 and 2012; (b) the financial position at September 30, 2013; and (c) cash flows for the nine month periods ended September 30, 2013 and 2012, have been made. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates
	Our financial statements may not be comparable to companies that comply with public company effective dates.  Due to our election  not to opt out of the extended transition period that allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies.

Note_2_Summary_of_Significant_2

Note 2. Summary of Significant Accounting Policies: Going Concern (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Going Concern	Going Concern
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  The Company had no sales for the third fiscal period and net loss of ($24,089) for the nine months ended September 30, 2013 compared to the loss from discontinued operations of ($8,104) for the nine months ended September 30, 2012. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company is somewhat dependent on its ability to obtain clients and investment capital from future funding opportunities to fund the current and planned operating levels.  No assurance can be given that the Company will be successful in these efforts.

Note_2_Summary_of_Significant_3

Note 2. Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents
	The majority of cash is maintained with a major financial institution in the United States.  Deposits with this bank may exceed the amount of insurance provided on such deposits.  Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Note_2_Summary_of_Significant_4

Note 2. Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Stock-based Compensation	Stock-Based Compensation
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718.  ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees.  The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.

Note_2_Summary_of_Significant_5

Note 2. Summary of Significant Accounting Policies: Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Income Taxes	Income Taxes
	Beginning September 1, 2009, the Company adopted the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	The Company believes its tax positions are all highly certain of being upheld upon examination.  As such, the Company has not recorded a liability for unrecognized tax benefits.  As of September 30, 2013, tax years 2012, 2011 and 2010 remain open for IRS audit.  The Company has received no notice of audit from the IRS for any of the open tax years.
	Effective September 1, 2009, the Company adopted ASC 740-10, “Definition of Settlement in FASB Interpretation No. 48”, (“ASC 740-10”), which was issued on May 2, 2007.  ASC 740-10 amends FIN 48 to provide guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits.  The term “effectively settled” replaces the term “ultimately settled” when used to describe recognition, and the terms “settlement” or “settled” replace the terms “ultimate settlement” or “ultimately settled” when used to describe measurement of a tax position under ASC 740-10.  ASC 740-10 clarifies that a tax position can be effectively settled upon the completion of an examination by a taxing authority without being legally extinguished.  For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The adoption of ASC 740-10 did not have an impact on the accompanying consolidated financial statements.

Note_2_Summary_of_Significant_6

Note 2. Summary of Significant Accounting Policies: Net Earnings (loss) Per Share (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Net Earnings (loss) Per Share	Net Earnings (Loss) Per Share
	Basic earnings Per Share,” per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period.  Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period.   At September 30, 2013 and December 31, 2012 there were no potentially dilutive securities.

Note_4_Commitments_and_Conting1

Note 4. Commitments and Contingencies: Legal (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Legal	Legal
	From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of September 30, 2013, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of our operations, except as noted.

Note_4_Commitments_and_Conting2

Note 4. Commitments and Contingencies: Other Commitments (Policies)	9 Months Ended
	Sep. 30, 2013
Policies
Other Commitments	Other Commitments
	The Company enters into various contracts or agreements in the normal course of business whereby such contracts or agreements may contain commitments.  There are no firm commitments as of September 30, 2013.
	The Company rents office space in Sarasota, Florida on a month by month basis. The monthly rent is $300. The Company is pursuing the location of an office in Beijing, China and is currently in negotiations with developers in Beijing regarding office space in a building in Beijing.

Note_6_Income_Tax_Schedule_of_

Note 6. Income Tax: Schedule of Deferred Tax Assets (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules
Schedule of Deferred Tax Assets
			30-Sep-13		31-Dec-12
	Deferred tax assets	$	8,200	$	2,900
	Valuation allowance		(8,200)		(2,900)
	Net deferred tax asset	$	-	$	-

Note_6_Income_Tax_Schedule_of_1

Note 6. Income Tax: Schedule of Components of Income Tax Expense (Benefit) (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)
			30-Sep-13		30-Sep-12
	Federal income (tax) benefit	$	3,600	$	(1,200)
	State (taxes) benefit		-		-
	Valuation allowance		(3,600)		1,200
	(Provision) benefit for income taxes	$	-	$	-

Note_7_Discontinued_Operations1

Note 7. Discontinued Operations and Change in Direction: Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures	Summary of Results of Discontinued Operations
		For the Nine Months ended				For the Three Months ended September 30,
		September 30,
			2013		2012		2013		2012
	Revenue	$	-	$	100,560	$	-	$	19,765
	Operating expenses	$	-	$	108,664	$	-	$	30,461
	Net operating income (loss)	$	-	$	-8,104	$	-	$	-10,696
	Income (loss) from discontinued operations	$	-	$	-8,104	$	-	$	-10,696