Access Us Oil & Gas 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'ACCESS US OIL & GAS, INC.	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001550956	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	21,290,000
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	'2014	'
Document Fiscal Period Focus	'Q3	'
Entity Incorporation, Date of Incorporation	23-Apr-12	'
Entity Incorporation, State Country Name	'Delaware	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$1,579	$1,002,866
Accounts Receivable-Comanche Investment	399,578	'
Total Current Assets	401,157	1,002,866
Prepaid deposits	339,031	339,031
Short-term investments	7,000,000	4,192,953
Total assets	7,740,188	5,534,850
Current liabilities:	'	'
Accounts payable	430,255	1,430,075
Due to related parties	7,930,000	4,695,000
Total Current Liabilities	8,360,255	6,125,075
Long term notes payable, net of discount	347,581	345,907
Total liabilities	8,707,836	6,470,982
Shareholders' Deficit	'	'
Preferred stock, par value $0.0001 per share, 20,000,000 shares authorized, no shares issued and outstanding	'	'
Common stock, par value $0.0001 per share, 100,000,000 shares authorized, 21,290,000 and 21,290,000 shares issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	2,129	2,129
Additional paid-in capital	22,434	22,434
Accumulated deficit	-992,211	-960,695
Total shareholders' deficit	-967,648	-936,132
Total liabilities and shareholders' deficit	$7,740,188	$5,534,850

Balance_Sheets_Parenthetical

Balance Sheets Parenthetical (USD $)	Sep. 30, 2014	Dec. 31, 2013
Balance Sheets Parenthetical	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued	'	'
Preferred stock shares outstanding	'	'
Common stock par value	$0.00	$0.00
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	21,290,000	21,290,000
Common stock shares outstanding	21,290,000	21,290,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Oil and Gas Sales	$291,434	'	$399,578	'
Operating expenses:	'	'	'	'
General and administrative	150,539	90,341	373,571	252,404
Professional expenses	4,814	40,705	55,849	241,358
Total operating expenses	155,353	131,046	429,420	493,762
Income (Loss) from operations	136,081	-131,046	-29,842	-493,762
Other expenses:	'	'	'	'
Interest expense	-558	-4,251	-1,674	-7,996
Income (Loss) from income tax	135,523	-135,297	-31,516	-501,758
Income tax expense	'	'	'	'
Net income( loss)	$135,523	($135,297)	($31,516)	($501,758)
Basic and diluted income (loss) per common shares	$0	($0.01)	$0	($0.02)
Basic and diluted weighted average common shares outstanding	21,049,028	20,729,414	21,290,000	20,729,414

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Operating Activities:	'	'
Net loss	($31,516)	($501,758)
Adjustments to reconcile net loss to cash used in operating activities:	'	'
Depreciation and amortization	1,674	1,656
Changes in operating assets and liabilities:	'	'
Change in accounts receivable - Comanche investment	-399,578	'
Change in accounts payable	336,550	112,501
Net cash used in operating activities	-92,870	-387,601
Investing Activities:	'	'
Investments in Comanche Exploration, LLC	-4,143,417	-2,000,000
Deposits to Comanche Exploration, LLC	'	-500,000
Refund of prepaid deposits from Comanche Exploration, LLC	'	660,969
Net cash used in investing activities	-4,143,417	-1,839,031
Financing Activities:	'	'
Proceeds from issuance of common stock	'	58
Proceeds from borrowings from related parties	3,235,000	2,180,000
Proceeds from shareholders' paid-in capital	'	17,342
Proceeds from notes payable borrowing	'	125,000
Net cash provided by financing activities	3,235,000	2,322,400
Increase (decrease) in cash	-1,001,287	95,768
Cash, beginning of the period	1,002,866	1,769
Cash, end of the period	1,579	97,537
Supplemental cash flow disclosure:	'	'
Cash paid for interest	6,340	6,340
Cash paid for income taxes	'	'

Note_1_Nature_of_Operations_an

Note 1 - Nature of Operations and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 1 - Nature of Operations and Summary of Significant Accounting Policies	'
	1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	NATURE OF OPERATIONS
	Access US Oil & Gas, Inc. (the "Company") was incorporated on April 23, 2012 under the laws of the State of Delaware. On September 7, 2012, the shareholders of the Corporation and the Board of Directors unanimously approved the change of the Registrant's name from Gumtree Acquisition Corporation to Access US Oil & Gas, Inc.
	The Company is starting to receive revenue from its oil exploration and drilling since May 2014.
	BASIS OF PRESENTATION
	The accompanying condensed financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP").
	In the opinion of management, such financial information includes all adjustments considered necessary for a fair presentation of the Company's financial position at such date and the operating results and cash flows for such periods. Operating results for the interim period ended September 30, 2014, are not necessarily indicative of the results that may be expected for the entire year.
	Certain information and footnote disclosure normally included in financial statements in accordance with generally accepted accounting principles have been omitted pursuant to the rules of the United States Securities and Exchange Commission ("SEC"). These unaudited condensed financial statements should be read in conjunction with our audited financial statements and accompanying notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013, filed on March 31, 2014; and the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2014, filed on August 15, 2014.
	USE OF ESTIMATES
	Financial statements prepared in accordance with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Among other things, management makes estimates relating to the fair value of financial instruments and the valuation allowance related to deferred income tax assets. Actual results could differ from those estimates.
	CONCENTRATION OF RISK
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of September 30, 2014 and December 31, 2013.
	INCOME TAXES
	Under Accounting Standards Codification (“ASC”) 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.
	CASH EQUIVALENTS POLICY
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company does not have any cash equivalents as of September 30, 2014.
	REVENUE RECOGNITION
	Substantially all of the Company’s revenue is from sales of oil and gas production and is recognized based on sales or delivery date completed by the operating company.
	According to the operating agreement with Comanche, the Leasehold acquired by the Company shall be delivered to the Company at 77% net revenue interest (21%).
	INCOME/LOSS PER COMMON SHARE
	The basic income/loss per share is the same as the diluted income/loss per share as there are no potentially dilutive shares. The income/loss per share is computed by dividing the net income/loss by the weighted average number of common shares outstanding during the period. Diluted income/loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the income/loss of the entity.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis.  Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3 inputs are unobservable inputs for the asset or liability.
	The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred.
	The Company's financial instruments consisted of cash, accounts receivable, short-term investment, related party advances, and notes payable.  The estimated fair value of these instruments approximates its carrying amount due to the short maturity of these instruments.
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the quarter ended September 30, 2014, thereby no longer presenting or disclosing any information required by Topic 915.

Note_2_Going_Concern

Note 2 - Going Concern	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 2 - Going Concern	'
	2 - GOING CONCERN
	The Company has incurred operating losses since inception and has negative cash flows from operations.  It also has an accumulated deficit of $992,211 as of September 30, 2014.  As a result, the Company's continuation as a going concern is dependent on its ability to obtain additional financing until it can generate sufficient cash flows from operations to meet its obligations.
	These condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon its ability to obtain necessary debt or equity financing to continue operations until it begins generating positive cash flow.
	There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

Note_3_Prepaid_Deposits_and_Sh

Note 3 - Prepaid Deposits and Short-term Investment	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 3 - Prepaid Deposits and Short-term Investment	'
	3 –PREPAID DEPOSITS AND SHORT-TERM INVESTMENT
	On October 17, 2012, the Company entered into the Orion Mississippian Project agreement with Comanche Exploration Company, LLC (“Comanche”), an oil exploration and drilling company, to develop and drill wells.  The Company agreed to acquire a 12.5% interest in the project comprising four initial wells for a total estimated investment of $3,812,500.  On December 15, 2012, the Company made the refundable security deposit of $500,000. The amount has been recorded as deposits on the accompanying balance sheet.
	On January 31, 2013, the Company made the second refundable security deposit of $500,000 as collateral to Comanche.
	On June 21, 2013, the Company made the initial investment of $1,500,000 to Comanche for the estimated Authority for Expenditure (“AFE”) of $339,031 as of 12/31/2013. The amount is in short-term investments on the accompanying balance sheet as of December 31, 2013.
	On June 26, 2013, the Company received a deposit refund of $160,969.
	On September 4, 2013, the Company made the second investment of $500,000 to receive a deposit refund.
	On September 5, 2013, the Company received a deposit refund of $500,000.
	On December 6, 2013, the Company agreed to pay to Comanche the sum of Seven Hundred Fifty and No/100 Dollars ($750.00) per net mineral acre for an undivided twenty-one percent (21%) interest in the Leases owned or held by Comanche, instead of the previous twelve and one half percent (12.5%).
	On December 17, 2013, the Company made the third investment of $1,000,000 to Comanche.
	On January 2, 2014, the Company made the fourth investment of $1,000,000 to Comanche.
	On August 5, 2014, the Company made the fifth investment of $1,000,000 to Comanche.
	On August 27, 2014, the Company made the sixth investment of $500,000 to Comanche.
	On September 4, 2014, the Company made the seventh investment of $1,000,000 to Comanche.
	On September 26, 2014, the Company made the eighth investment of $500,000 to Comanche.
	As of September 30, 2014, the Company had made a cumulative investment total of $7,000,000 to Comanche.
	The Company shall be responsible for its proportionate share of all costs, risks and expenses incurred in drilling, completing and equipping of the wells for the project. When the actual costs of drilling, completing and equipping the wells have been determined, Comanche shall refund to the Company any net amounts paid but not expended; or invoice the Company for costs incurred in addition to sums advanced, on a well by well basis.
	As of September 30, 2014, the Comanche project had started drilling on the fourth of four initial wells, and the first well now is producing average 250 barrels oil per day.  The Company accounts for its investment in the Comanche project under the cost method.

Note_4_Due_To_Related_Party

Note 4 - Due To Related Party	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 4 - Due To Related Party	'
	4 –DUE TO RELATED PARTY
	On December 1, 2012, the Company entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership.  Under the terms of the agreement, any borrowings are due on demand and accrue interest at 5% per annum starting on January 1, 2013.  As of June 30, 2014, AUSA had advanced the Company an aggregate total of $865,000 to fund the project with Comanche.
	On June 21, 2013, the Company entered into a credit agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership.  Under the terms of the agreement, loans may be made to the Company in the aggregate maximum principal amount of $7,500,000; which accrue interest at 5% per annum commencing on June 21, 2013.
	On June 21, 2013, the Company borrowed $1,500,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,500,000 is due on demand and accrues interest at 5% per annum starting on June 21, 2013.
	On September 3, 2013, the Company borrowed $500,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $500,000 is due on demand and accrues interest at 5% per annum starting on September 3, 2013.
	On December 13, 2013, the Company borrowed $1,000,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on December 13, 2013.
	On December 31, 2013, the Company borrowed $1,000,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on December 31, 2013.
	On July 7, 2014, the Company borrowed $10,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $10,000 is due on demand and accrues interest at 5% per annum starting on July 7, 2014.
	On July 14, 2014, the Company borrowed $10,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $10,000 is due on demand and accrues interest at 5% per annum starting on July 14, 2014.
	On August 4, 2014, the Company borrowed $1,000,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on December 31, 2013.
	On August 13, 2014, the Company borrowed $15,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $15,000 is due on demand and accrues interest at 5% per annum starting on August 13, 2014.
	On August 27, 2014, the Company borrowed $500,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on December 31, 2013. The Company also borrowed $10,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $10,000 is due on demand and accrues interest at 5% per annum starting on August 27, 2014.
	On September 3, 2014, the Company borrowed $1,000,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on September 3, 2014.
	On September 5, 2014, the Company borrowed $10,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $10,000 is due on demand and accrues interest at 5% per annum starting on September 5, 2014.
	On September 10, 2014, the Company borrowed $10,000 and entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership. Under the terms of the agreement, $10,000 is due on demand and accrues interest at 5% per annum starting on September 10, 2014.
	On September 25, 2014, the Company borrowed $500,000 and entered into a promissory note agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership. Under the terms of the agreement, $1,000,000 is due on demand and accrues interest at 5% per annum starting on December 31, 2013.
	As of September 30, 2014, Orion I had advanced the Company an aggregate total of $7,000,000 to fund the project with Comanche.
	As of September 30, 2014, the Company has accrued interest payable of $72,319 and $213,493 payable to Access the USA, LLC and Orion Oil & Gas I, LLP.
	As of November 10, 2014, the Company has received the payment of $210,434 from Comanche Exploration, LLC.

Note_5_Long_Term_Notes_Payable

Note 5 - Long Term Notes Payable	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 5 - Long Term Notes Payable	'
	5 – LONG TERM NOTES PAYABLE
	On October 5, 2012, the Company entered into a promissory note agreement for borrowing $200,000 from an individual. The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issue. The Company received $150,000 and $50,000 on October 5, 2012 and February 22, 2013 respectively. In connection with this note payable, the Company issued 400,000 shares of common stock to the individual on October 5, 2012 as an inducement to make the loan.
	On October 8, 2012, the Company borrowed $75,000 from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issued.  In connection with this note payable, the Company issued 300,000 shares of common stock to the individual on October 8, 2012 as an inducement to make the loan.
	On October 14, 2013, the Company borrowed $75,000 from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issuance.
	The fair value of the common stock issued in connection with the above notes payable was allocated on a pro rata basis to the proceeds from the notes payable.  The aggregate amount allocated to the value of the common stock amounted to $6,863, which has been recorded as a discount to the notes payable in the accompanying balance sheet and is being amortized as interest expense over the life of the notes payable.  The amount amortized as interest expense during the year ended September 30, 2014 amounted to $4,444, and the remaining discount amounted to $2,419 as of September 30, 2014 which will be amortized through October 2015.

Note_6_Common_Stock

Note 6 - Common Stock	9 Months Ended
	Sep. 30, 2014
Notes	'
Note 6 - Common Stock	'
	6 - COMMON STOCK
	The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock.
	On April 30, 2012, the Company issued 20,000,000 common shares to two directors and officers for $2,000 in cash.
	On September 7, 2012, the registrant redeemed an aggregate of 19,500,000 of the 20,000,000 shares of outstanding stock at a redemption price of $0.0001 per share for an aggregate redemption price of $1,950.
	On September 8, 2012, the Company issued 19,500,000 shares of its common stock pursuant to Section 4(2) of the Securities Act of 1933 at par for an aggregate of $1,950 representing 97.5% of the total outstanding 20,000,000 shares of common stock.
	On October 5, 2012, the Company issued 400,000 shares of common stock to a debt holder as an inducement to provide the loan.
	On October 8, 2012, the Company issued 300,000 shares of common stock to a debt holder as an inducement to provide the loan.
	In September, 2013, 580,000 shares of common stock sold in public offering with a price of $0.03 per share to 58 subscribers for an aggregate of $17,400.
	On December 9, 2013, the Company issued 10,000 shares of common stock to public to 1 subscriber with a price of $0.03 per share for an aggregate of $300.
	As of September 30, 2014, the Company has 21,290,000 shares of common stock and no preferred stock was issued and outstanding.

7_Oil_and_Gas_Properties

7 -Oil and Gas Properties	9 Months Ended
	Sep. 30, 2014
Notes	'
7 -Oil and Gas Properties	'
	7 –OIL AND GAS PROPERTIES
	In October 2012, the Company acquired a 50% working interest in an exploratory oil and gas drilling prospect covering 6,500 acres in Major County, Texas, for $2,437,500 as expected cost.
	In December 2012, the Company reduced working interest from 50% to 12.5% by an amendment covering 6,500 acres in Major County, Texas, for $609,375 as expected cost.
	In December 2013, the Company increased working interest from 12.5% to 21% by an amendment covering 10,000 acres in Major County, Texas, for $1,575,000 as expected cost.
	In December 2013, the operator of the Company’s Major County prospect began drilling.
	In March 2014, the operator of the Company’s Major County prospect began fracturing operations.
	As of May 6, 2014, the oil and gas start flowing.
	As of September 30, 2014, the third well has been fracking.
	As of September 30, 2014, the Company has not received any revenue distribution from the operator. The Company recorded the expected proceeds from sales oil and gas of $399,578 as accounts receivable.

Note_1_Nature_of_Operations_an1

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Use of Estimates	'
	USE OF ESTIMATES
	Financial statements prepared in accordance with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Among other things, management makes estimates relating to the fair value of financial instruments and the valuation allowance related to deferred income tax assets. Actual results could differ from those estimates.

Note_1_Nature_of_Operations_an2

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Concentration of Risk (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Concentration of Risk	'
	CONCENTRATION OF RISK
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of September 30, 2014 and December 31, 2013.

Note_1_Nature_of_Operations_an3

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Income Taxes	'
	INCOME TAXES
	Under Accounting Standards Codification (“ASC”) 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

Note_1_Nature_of_Operations_an4

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Cash Equivalents Policy (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Cash Equivalents Policy	'
	CASH EQUIVALENTS POLICY
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company does not have any cash equivalents as of September 30, 2014.

Note_1_Nature_of_Operations_an5

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Revenue Recognition	'
	REVENUE RECOGNITION
	Substantially all of the Company’s revenue is from sales of oil and gas production and is recognized based on sales or delivery date completed by the operating company.
	According to the operating agreement with Comanche, the Leasehold acquired by the Company shall be delivered to the Company at 77% net revenue interest (21%).

Note_1_Nature_of_Operations_an6

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Income/Loss Per Common Share (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Income/Loss Per Common Share	'
	INCOME/LOSS PER COMMON SHARE
	The basic income/loss per share is the same as the diluted income/loss per share as there are no potentially dilutive shares. The income/loss per share is computed by dividing the net income/loss by the weighted average number of common shares outstanding during the period. Diluted income/loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the income/loss of the entity.

Note_1_Nature_of_Operations_an7

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Fair Value of Financial Instruments	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis.  Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3 inputs are unobservable inputs for the asset or liability.
	The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred.
	The Company's financial instruments consisted of cash, accounts receivable, short-term investment, related party advances, and notes payable.  The estimated fair value of these instruments approximates its carrying amount due to the short maturity of these instruments.

Note_1_Nature_of_Operations_an8

Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2014
Policies	'
Recent Accounting Pronouncements	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the quarter ended September 30, 2014, thereby no longer presenting or disclosing any information required by Topic 915.

Note_1_Nature_of_Operations_an9

Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2014
Details	'
Entity Incorporation, Date of Incorporation	23-Apr-12
Entity Incorporation, State Country Name	'Delaware

Note_2_Going_Concern_Details

Note 2 - Going Concern (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Accumulated deficit	$992,211	$960,695

Note_3_Prepaid_Deposits_and_Sh1

Note 3 - Prepaid Deposits and Short-term Investment (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 05, 2013	Jun. 26, 2013	Jan. 31, 2013	Dec. 15, 2012	Oct. 17, 2012
Comanche Total Investment	'	'	'	'	'	'	$3,812,500
Security Deposit	'	'	'	'	500,000	500,000	'
Short-term investments	7,000,000	4,192,953	'	'	'	'	'
Authority for Expenditure	339,031	'	'	'	'	'	'
Deposit refund	'	'	500,000	160,969	'	'	'
Investment to Comanche 1	'	'	'	'	'	'	'
Short-term investments	1,500,000	'	'	'	'	'	'
Investment to Comanche 2	'	'	'	'	'	'	'
Short-term investments	500,000	'	'	'	'	'	'
Investment to Comanche 3	'	'	'	'	'	'	'
Short-term investments	1,000,000	'	'	'	'	'	'
Investment to Comanche 4	'	'	'	'	'	'	'
Short-term investments	1,000,000	'	'	'	'	'	'
Investment to Comanche 5	'	'	'	'	'	'	'
Short-term investments	1,000,000	'	'	'	'	'	'
Investment to Comanche 6	'	'	'	'	'	'	'
Short-term investments	500,000	'	'	'	'	'	'
Investment to Comanche 7	'	'	'	'	'	'	'
Short-term investments	1,000,000	'	'	'	'	'	'
Investment to Comanche 8	'	'	'	'	'	'	'
Short-term investments	500,000	'	'	'	'	'	'
Total Investment to Comanche	'	'	'	'	'	'	'
Accounts Payable, Other, Current	$7,000,000	'	'	'	'	'	'

Note_4_Due_To_Related_Party_De

Note 4 - Due To Related Party (Details) (USD $)

0 Months Ended

Nov. 10, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 10, 2014

Sep. 05, 2014

Aug. 27, 2014

Aug. 13, 2014

Jul. 14, 2014

Jul. 07, 2014

Dec. 01, 2012

Sep. 30, 2014

Sep. 25, 2014

Sep. 03, 2014

Aug. 27, 2014

Aug. 04, 2014

Dec. 31, 2013

Dec. 13, 2013

Sep. 03, 2013

Jun. 21, 2013

Access the USA

Access the USA

Access the USA

Access the USA

Access the USA

Access the USA

Access the USA

Access the USA

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Orion Oil and Gas I LP

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

5.00%

Due to related parties

'

$7,930,000

$4,695,000

$865,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,500,000

Promissory Note Due To Related Party

'

'

'

'

10,000

10,000

10,000

15,000

10,000

10,000

'

'

500,000

1,000,000

500,000

1,000,000

1,000,000

1,000,000

500,000

1,500,000

Related Party Deposit Liabilities

'

'

'

'

'

'

'

'

'

'

'

7,000,000

'

'

'

'

'

'

'

'

Interest Payable, Current

'

'

'

72,319

'

'

'

'

'

'

'

213,493

'

'

'

'

'

'

'

'

Payment Received from Comanche Exploration

$210,434

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_5_Long_Term_Notes_Payable1

Note 5 - Long Term Notes Payable (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Oct. 14, 2013	Aug. 14, 2013	Feb. 22, 2013		Oct. 08, 2012	Oct. 05, 2012
Details	'	'	'	'		'	'
PromissoryNote	'	'	'	'		'	$200,000
Promissory Note Rate Of Interest	'	0.00%	0.00%	'		'	0.00%
Proceeds from Promissory Note	'	75,000	'	50,000	[1]	75,000	150,000	[1]
Shares Issued For Inducement Of Loan	'	'	'	'		300,000	400,000
Aggregate amount allocated to the value of the common stock	6,863	'	'	'		'	'
Interest Expense, Long-term Debt	4,444	'	'	'		'	'
Remaining discount amount	$2,419	'	'	'		'	'
[1]	The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issue

Note_6_Common_Stock_Details

Note 6 - Common Stock (Details) (USD $)	1 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Apr. 30, 2012	Sep. 30, 2014	Dec. 09, 2013	Oct. 08, 2012	Oct. 05, 2012	Sep. 08, 2012
Details	'	'	'	'	'	'	'	'	'
Common stock shares authorized	100,000,000	'	'	'	100,000,000	'	'	'	'
Preferred stock shares authorized	20,000,000	'	'	'	20,000,000	'	'	'	'
Common stock shares issued	21,290,000	'	'	20,000,000	21,290,000	10,000	'	'	19,500,000
Sale of Stock, Consideration Received Per Transaction	$300	'	$1,950	$2,000	'	'	'	'	'
Shares Issued For Inducement Of Loan	'	'	'	'	'	'	300,000	400,000	'
Sale of Stock, Number of Shares Issued in Transaction	'	580,000	'	'	'	'	'	'	'
Sale of Stock, Price Per Share	'	$0.03	'	'	'	'	'	'	'
Sale of Stock, Consideration Received on Transaction	'	$17,400	'	'	'	'	'	'	'
Common stock shares outstanding	21,290,000	'	'	'	21,290,000	'	'	'	'

7_Oil_and_Gas_Properties_Detai

7 -Oil and Gas Properties (Details) (USD $)	1 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Oct. 31, 2012	Sep. 30, 2014
Details	'	'	'	'
Oil and gas expected costs	$1,575,000	$609,375	$2,437,500	'
Oil and Gas Joint Interest Billing Receivables	'	'	'	$399,578