| SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Jun. 30, 2015 |
| Accounting Policies [Abstract] | |
| 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 | We consider
all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The carrying
value of those investments approximates their fair market value due to their short maturity and liquidity. Cash and cash equivalents
include cash on hand and amounts on deposit with financial institutions, which amounts may at times exceed federally insured limits.
We have not experienced any losses on such accounts and we do not believe we are exposed to any significant credit risk. Cash and
cash equivalents were $32,606 and $41,692 at June 30, 2015 and December 31, 2014, respectively. |
| Fair Value Measurements | The Companys balance sheet includes certain
financial instruments. 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
· Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities
· Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
· Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
As of June 30, 2015
Fair Value Measurement Using:
Carrying Value Level 1 Level 2 Level 3 Total
Investments in Marketable Securities, available for sale: $ 25 $ 25 $ - $ - $ 25
Total: $ 25 $ 25 $ - $ - $ 25 Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management as of June 30, 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. |
| Marketable Securities | The Companys marketable equity securities
have been classified and accounted for as available-for-sale. Management determines the appropriate classification of
its investments at the time of purchase and reevaluates the designations at each balance sheet date. We classify our
marketable equity securities as either short-term or long-term based on the nature of each security and its availability for use
in current operations. The Companys marketable equity securities are carried at fair value, with the unrealized
gains or losses reported as a component of shareholders equity. Adjustments resulting from the change in fair
value, included in accumulated other comprehensive income in shareholders equity, were loss, net of tax, of $515 and $108,030
as of June 30, 2015 and 2014, respectively. |
| Long-Lived Assets Including Other Acquired Intangible Assets | Property and equipment is stated at cost. Depreciation
is computed by the straight-line method over estimated useful lives, which is between 3 years for computer equipment and 5-20 years
for production equipment. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment
to the depreciation and amortization period or the unamortized balance is warranted. Based upon our most recent analysis, we recognized
an impairment of $20,625 of property and equipment for the three and six months ended June 30, 2015. Long-lived assets such as property, equipment
and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may
not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value
of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets,
if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable
from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value
of the asset. When fair values are not available, we estimate fair value by using the expected future cash flows discounted
at a rate commensurate with the risk associated with the recovery of the assets. We recognized impairment losses of
$20,625 for the three and six months ended June 30, 2015. |
| Revenue Recognition | We recognize revenue when it is realized or
realizable and estimable in accordance with ASC 605, Revenue Recognition |
| Advertising Costs | Advertising costs are expensed as incurred. No
advertising costs were incurred for the periods ending June 30, 2015 and 2014. |
| Research and Development Expenses | We follow ASC 730-10, Research and
Development, |
| Related Parties | We follow ASC 850, Related Party Disclosures, |
| Stock-Based Compensation Expenses | ASC 718, Compensation Stock
Compensation We account 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 totaled $0 for the periods
ending June 30, 2015 and 2014, respectively. |
| Deferred Income Taxes and Valuation Allowance | We account
for income taxes under ASC 740 Income Taxes Deferred tax assets totaled $3,465 and $3,201
as of June 30, 2015 and December 31, 2014, respectively. |
| Earnings per Share | We compute basic and diluted earnings
per share amounts in accordance with ASC Topic 260, Earnings per Share As of June 30, 2015 and 2014, the Company had
no dilutive potential common shares. |
| Comprehensive Income (Loss) | Comprehensive income (loss) is defined as the
change in equity during a period from transactions and other events and circumstances from non-owner sources. The Company is required
to record all components of comprehensive income (loss) in the financial statements in the period in which they are recognized.
Net income (loss) and other comprehensive income (loss), net of their related tax effect, arrived at a comprehensive income (loss). Other
comprehensive loss was $515 and $108,030 for the six months ended June 30, 2015 and 2014, respectively and $13 and $2,181 for the
three months ended June 30, 2015 and 2014, respectively. |
| Restricted Stock | The Company issues restricted stock to consultants
for various services. Cost for these transactions are measured at the fair value of the consideration received or the fair value
of the equity instruments issued, whichever is measurable more reliably measurable. The value of the common stock is measured at
the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached
or (ii) the date at which the counterparty's performance is complete. |
| Recent Accounting Pronouncements | We have reviewed the FASB issued Accounting
Standards Update (ASU) accounting pronouncements and interpretations thereof that have effectiveness dates during
the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted
accounting principles and do not believe that any new or modified principles will have a material impact on the corporations
reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of
our financial management. |
