Document_And_Entity_Informatio
Document And Entity Information | 9 Months Ended |
Sep. 30, 2013 | |
Document Information [Line Items] | ' |
Entity Registrant Name | 'BLVD HOLDINGS INC |
Entity Central Index Key | '0001554594 |
Current Fiscal Year End Date | '--12-31 |
Entity Filer Category | 'Smaller Reporting Company |
Trading Symbol | 'BLVO |
Entity Common Stock, Shares Outstanding | 6,980,000 |
Document Type | '10-Q |
Amendment Flag | 'false |
Document Period End Date | 30-Sep-13 |
Document Fiscal Period Focus | 'Q3 |
Document Fiscal Year Focus | '2013 |
Balance_Sheets
Balance Sheets (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
ASSETS | ' | ' |
Cash | $4,938 | $3,121 |
Total Current Assets | 4,938 | 3,121 |
PROPERTY AND EQUIPMENT, Net | 10,180 | 13,456 |
OTHER ASSETS | 7,000 | 0 |
TOTAL ASSETS | 22,118 | 16,577 |
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | ' | ' |
Accounts payable | 0 | 675 |
Total Current Liabilities | 0 | 675 |
STOCKHOLDERS' EQUITY | ' | ' |
Preferred stock, 5,000,000 shares authorized at par value of $0.0001, no shares issued and outstanding | 0 | 0 |
Common stock, 70,000,000 shares authorized at par value of $0.001, 6,980,000 and 5,750,000 issued and outstanding | 6,980 | 5,750 |
Additional paid-in capital | 134,734 | 50,314 |
Deficit accumulated during the development stage | -119,596 | -40,162 |
Total Stockholders' Equity | 22,118 | 15,902 |
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $22,118 | $16,577 |
Balance_Sheets_Parenthetical
Balance Sheets (Parenthetical) (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
Preferred stock shares authorized | 5,000,000 | 5,000,000 |
Preferred stock, par value (in dollars per share) | $0.00 | $0.00 |
Preferred stock shares issued | 0 | 0 |
Preferred stock shares outstanding | 0 | 0 |
Common stock, shares authorized | 70,000,000 | 70,000,000 |
Common stock, per value (in dollars per share) | $0.00 | $0.00 |
Common stock, shares issued | 6,980,000 | 5,750,000 |
Common stock, shares outstanding | 6,980,000 | 5,750,000 |
Condensed_Statement_of_Operati
Condensed Statement of Operations (USD $) | 3 Months Ended | 4 Months Ended | 9 Months Ended | 16 Months Ended | |
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2013 | |
REVENUES | $5,000 | $15,500 | $15,500 | $20,500 | $41,000 |
OPERATING EXPENSES | ' | ' | ' | ' | ' |
Professional fees | 9,790 | 13,990 | 13,990 | 29,871 | 47,039 |
General and administrative | 19,709 | 2,457 | 2,682 | 70,063 | 113,557 |
Total Operating Expenses | 29,499 | 16,447 | 16,672 | 99,934 | 160,596 |
INCOME (LOSS) FROM LOSS FROM OPERATIONS | -24,499 | -947 | -1,172 | -79,434 | -119,596 |
LOSS BEFORE INCOME TAXES | -24,499 | -947 | -1,172 | -79,434 | -119,596 |
PROVISION FOR INCOME TAXES | 0 | 0 | 0 | 0 | 0 |
NET LOSS | ($24,499) | ($947) | ($1,172) | ($79,434) | ($119,596) |
BASIC AND DILUTED LOSS PER COMMON SHARE (in dollars per share) | $0 | $0 | $0 | ($0.01) | ' |
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED (in shares) | 6,980,000 | 5,750,000 | 5,698,661 | 6,589,891 | ' |
Condensed_Statement_of_Cash_Fl
Condensed Statement of Cash Flows (USD $) | 4 Months Ended | 9 Months Ended | 16 Months Ended |
Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2013 | |
OPERATING ACTIVITIES | ' | ' | ' |
Net loss | ($1,172) | ($79,434) | ($119,596) |
Adjustments to reconcile net loss to net cash used by operating activities: | ' | ' | ' |
Depreciation | 1,317 | 3,276 | 5,684 |
Services contributed by officer | 0 | 48,750 | 83,950 |
Changes in operating assets and liabilities: | ' | ' | ' |
Accounts receivable | -5,500 | 0 | 0 |
Other assets | 0 | -7,000 | -7,000 |
Accounts payable | 224 | -675 | 0 |
Net Cash Used in Operating Activities | -5,131 | -35,083 | -36,962 |
INVESTING ACTIVITIES | ' | ' | ' |
Net Cash Provided by (Used in) Investing Activities | 0 | 0 | 0 |
FINANCING ACTIVITIES | ' | ' | ' |
Proceeds from common stock for cash | 5,000 | 36,900 | 41,900 |
Proceeds from note payable - related party | 3,000 | 0 | 3,000 |
Payments on note payable - related party | 0 | 0 | -3,000 |
Net Cash Provided by Financing Activities | 8,000 | 36,900 | 41,900 |
NET INCREASE (DECREASE) IN CASH | 2,869 | 1,817 | 4,938 |
CASH AT BEGINNING OF PERIOD | 0 | 3,121 | 0 |
CASH AT END OF PERIOD | 2,869 | 4,938 | 4,938 |
CASH PAID FOR: | ' | ' | ' |
Interest | 0 | 0 | 0 |
Income Taxes | 0 | 0 | 0 |
NON-CASH INVESTING AND FINANCING ACTIVITIES | ' | ' | ' |
Subscriptions receivable | 0 | 0 | 0 |
Shares issued to founder in exchange for property | $15,864 | $0 | $15,864 |
SUMMARY_OF_SIGNIFICANT_ACCOUNT
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended | ||
Sep. 30, 2013 | |||
Accounting Policies [Abstract] | ' | ||
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block] | ' | ||
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |||
Nature of Business | |||
BLVD Holdings (the “Company”) was incorporated in the State of Nevada on June 11, 2012. The Company is focused on producing and developing scripts, screenplays and related content for television and film production industries. The Company is currently developing several film scripts. The Company earns revenues from the sale of such scripts. | |||
Going Concern | |||
The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern. However, the Company has generated revenues of $41,000 since inception and has an accumulated deficit of $119,596 at September 30, 2013. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern. | |||
Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. | |||
Basis of Presentation | |||
These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company’s fiscal year-end is December 31. | |||
The accompanying financial statements have been prepared by BLVD Holdings, Inc (the “Company”) without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2013, and for all periods presented herein, have been made. | |||
Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2012 audited financial statements. The results of operations for the period ended September 30, 2013 is not necessarily indicative of the operating results for the full year. | |||
Use of Estimates | |||
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. | |||
Cash and Cash Equivalents | |||
The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. | |||
Property and Equipment | |||
Property and equipment are recorded at cost and are comprised of computer and equipment and furniture and software costs. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. | |||
The estimated useful lives for significant property and equipment categories are as follows: | |||
Computers, computer equipment, and software | 3 years | ||
Furniture | 7 years | ||
Management evaluates the recoverability of the Company’s property and equipment costs when events or circumstances indicate a potential impairment exists. The Company considers certain events and circumstances in determining whether the carrying value of identifiable property and equipment may not be recoverable including, but not limited to: significant changes in performance relative to expected operating results; significant changes in the use of the assets; significant negative industry or economic trends; and changes in the business strategy. | |||
In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets. If impairment is indicated based on a comparison of the assets' carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company determined that there was no impairment of its property and equipment for the period ended September 30, 2013. | |||
Long-lived Assets | |||
The Company follows the provisions of ASC 360 for its long-lived assets. The Company’s long-lived assets, which include rights/ownership of undeveloped film scripts, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. | |||
The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. | |||
Revenue Recognition | |||
During the period ended September 30, 2013, the Company generated revenues from the sale of movie scripts. Revenues are recognized when the following conditions are met: | |||
1 | Persuasive evidence of a sale or license agreement exists with a customer | ||
2 | The script is complete and has been delivered or is immediately available to be delivered in accordance with the terms of the agreement. | ||
3 | The license period for the arrangement has started and the customer can begin exploitation, exhibition or sale. | ||
4 | The arrangement fee is fixed or determinable | ||
5 | Collection of the arrangement fee is reasonably assured. | ||
If any of the above conditions are not met, the Company will defer revenue until all conditions are met. | |||
Income Taxes | |||
The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. | |||
Per Share Data | |||
In accordance with "ASC-260 - Earnings per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. At September 30, 2013, the Company had no stock equivalents that were anti-dilutive and excluded in the loss per share computation. | |||
Recent Accounting Pronouncements | |||
The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. | |||
STOCKHOLDERS_EQUITY
STOCKHOLDERS' EQUITY | 9 Months Ended |
Sep. 30, 2013 | |
Stockholders' Equity Note [Abstract] | ' |
Stockholders' Equity Note Disclosure [Text Block] | ' |
NOTE 2 - STOCKHOLDERS’ EQUITY | |
On June 12, 2012, the Company issued 5,750,000 shares of common stock to the founder of the Company in exchange for cash of $5,000 and property of $15,864. | |
During the nine months ended September 30, 2013 the Company issued 1,230,000 shares to multiple investors for cash of $36,900. | |
During the nine months ended September 30, 2013, an officer of the Company contributed various services including basic management, marketing, operating, administrative and accounting services. These services have been valued at $65,000 per year and have been recorded as capital contributions of $48,750 during the period ($35,200 during 2012). | |
OTHER_ASSETS
OTHER ASSETS | 9 Months Ended |
Sep. 30, 2013 | |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] | ' |
Other Assets Disclosure [Text Block] | ' |
NOTE 3 – OTHER ASSETS | |
During the nine months ended September 30, 2013 the Company purchased rights/ownership of two (2) undeveloped film scripts. The Company intends to further develop the scripts and then market them for sale in the near future. The Company has determined that the assets have an indefinite useful life and are not subject to amortization. Management evaluates the recoverability of the Company’s long-lived assets, which include these two scripts, are reviewed for impairment whenever events or changes in circumstances indicate a potential impairment exists. The Company has assessed the assets for impairment and has determined that no impairment is necessary. | |
SUBSEQUENT_EVENTS
SUBSEQUENT EVENTS | 9 Months Ended |
Sep. 30, 2013 | |
Subsequent Events [Abstract] | ' |
Subsequent Events [Text Block] | ' |
NOTE 4 – SUBSEQUENT EVENTS | |
In accordance with ASC 855, the Company evaluated subsequent events through the date these financial statements were issued. There were no other material subsequent events that required recognition or additional disclosure in these financial statements. | |
SUMMARY_OF_SIGNIFICANT_ACCOUNT1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended | ||
Sep. 30, 2013 | |||
Accounting Policies [Abstract] | ' | ||
Business Combinations Policy [Policy Text Block] | ' | ||
Nature of Business | |||
BLVD Holdings (the “Company”) was incorporated in the State of Nevada on June 11, 2012. The Company is focused on producing and developing scripts, screenplays and related content for television and film production industries. The Company is currently developing several film scripts. The Company earns revenues from the sale of such scripts. | |||
Liquidity Disclosure [Policy Text Block] | ' | ||
Going Concern | |||
The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern. However, the Company has generated revenues of $41,000 since inception and has an accumulated deficit of $119,596 at September 30, 2013. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern. | |||
Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. | |||
Basis of Accounting, Policy [Policy Text Block] | ' | ||
Basis of Presentation | |||
These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company’s fiscal year-end is December 31. | |||
The accompanying financial statements have been prepared by BLVD Holdings, Inc (the “Company”) without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2013, and for all periods presented herein, have been made. | |||
Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2012 audited financial statements. The results of operations for the period ended September 30, 2013 is not necessarily indicative of the operating results for the full year. | |||
Use of Estimates, Policy [Policy Text Block] | ' | ||
Use of Estimates | |||
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. | |||
Cash and Cash Equivalents, Policy [Policy Text Block] | ' | ||
Cash and Cash Equivalents | |||
The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. | |||
Property, Plant and Equipment, Policy [Policy Text Block] | ' | ||
Property and Equipment | |||
Property and equipment are recorded at cost and are comprised of computer and equipment and furniture and software costs. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. | |||
The estimated useful lives for significant property and equipment categories are as follows: | |||
Computers, computer equipment, and software | 3 years | ||
Furniture | 7 years | ||
Management evaluates the recoverability of the Company’s property and equipment costs when events or circumstances indicate a potential impairment exists. The Company considers certain events and circumstances in determining whether the carrying value of identifiable property and equipment may not be recoverable including, but not limited to: significant changes in performance relative to expected operating results; significant changes in the use of the assets; significant negative industry or economic trends; and changes in the business strategy. | |||
In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets. If impairment is indicated based on a comparison of the assets' carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company determined that there was no impairment of its property and equipment for the period ended September 30, 2013. | |||
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | ' | ||
Long-lived Assets | |||
The Company follows the provisions of ASC 360 for its long-lived assets. The Company’s long-lived assets, which include rights/ownership of undeveloped film scripts, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. | |||
The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. | |||
Revenue Recognition, Policy [Policy Text Block] | ' | ||
Revenue Recognition | |||
During the period ended September 30, 2013, the Company generated revenues from the sale of movie scripts. Revenues are recognized when the following conditions are met: | |||
1 | Persuasive evidence of a sale or license agreement exists with a customer | ||
2 | The script is complete and has been delivered or is immediately available to be delivered in accordance with the terms of the agreement. | ||
3 | The license period for the arrangement has started and the customer can begin exploitation, exhibition or sale. | ||
4 | The arrangement fee is fixed or determinable | ||
5 | Collection of the arrangement fee is reasonably assured. | ||
If any of the above conditions are not met, the Company will defer revenue until all conditions are met. | |||
Income Tax, Policy [Policy Text Block] | ' | ||
Income Taxes | |||
The Company provides for income taxes using an asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. | |||
Earnings Per Share, Policy [Policy Text Block] | ' | ||
Per Share Data | |||
In accordance with "ASC-260 - Earnings per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. At September 30, 2013, the Company had no stock equivalents that were anti-dilutive and excluded in the loss per share computation. | |||
New Accounting Pronouncements, Policy [Policy Text Block] | ' | ||
Recent Accounting Pronouncements | |||
The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. | |||
SUMMARY_OF_SIGNIFICANT_ACCOUNT2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended | |
Sep. 30, 2013 | ||
Accounting Policies [Abstract] | ' | |
Property, Plant and Equipment [Table Text Block] | ' | |
The estimated useful lives for significant property and equipment categories are as follows: | ||
Computers, computer equipment, and software | 3 years | |
Furniture | 7 years | |
SUMMARY_OF_SIGNIFICANT_ACCOUNT3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) | 9 Months Ended |
Sep. 30, 2013 | |
Computers, Computer Equipment, and Software [Member] | ' |
Property, Plant and Equipment, Estimated Useful Lives | '3 years |
Furniture [Member] | ' |
Property, Plant and Equipment, Estimated Useful Lives | '7 years |
SUMMARY_OF_SIGNIFICANT_ACCOUNT4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $) | 3 Months Ended | 4 Months Ended | 9 Months Ended | 16 Months Ended | ||
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2013 | Dec. 31, 2012 | |
Entity Incorporation, State Country Name | ' | ' | ' | 'Nevada | ' | ' |
Entity Incorporation, Date of Incorporation | ' | ' | ' | 11-Jun-12 | ' | ' |
Revenue, Net | $5,000 | $15,500 | $15,500 | $20,500 | $41,000 | ' |
Development Stage Enterprise, Deficit Accumulated During Development Stage | $119,596 | ' | ' | $119,596 | $119,596 | $40,162 |
STOCKHOLDERS_EQUITY_Details_Te
STOCKHOLDERS' EQUITY (Details Textual) (USD $) | 4 Months Ended | 7 Months Ended | 9 Months Ended | 16 Months Ended | 0 Months Ended | 9 Months Ended |
Sep. 30, 2012 | Dec. 31, 2012 | Sep. 30, 2013 | Sep. 30, 2013 | Jun. 12, 2012 | Sep. 30, 2013 | |
Founder [Member] | Investors [Member] | |||||
Stock Issued During Period, Shares, Issued for Cash (in shares) | ' | ' | ' | ' | 5,750,000 | 1,230,000 |
Stock Issued During Period, Value, Issued for Cash | ' | ' | ' | ' | $5,000 | $36,900 |
Stock Issued to Founder in Exchange for Property | 15,864 | ' | 0 | 15,864 | 15,864 | ' |
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition | ' | ' | 65,000 | ' | ' | ' |
Share-based Compensation | $0 | $35,200 | $48,750 | $83,950 | ' | ' |