| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Jun. 30, 2017 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis
of Presentation The financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP")
on the accrual basis of accounting. |
| Use of Estimates | Use
of Estimates The preparation
of financial statements in conformity with GAAP requires management to adopt accounting policies and make estimates and assumptions
that affect amounts reported in the financial statements. The significant accounting policies, estimates and related judgments
underlying the Company's financial statements are summarized below. In applying these policies, management makes subjective
judgments that frequently require estimates about matters that are inherently uncertain. Actual results could differ materially
from those estimates. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The Company
considers all investments with a maturity date of three months or less when purchased to be cash equivalents. The Company
had cash on hand in the amount of $0 and $4,260 as June 30, 2017 and December 31, 2016, respectively. |
| Accounts Receivable and Allowance for Doubtful Accounts | Accounts
Receivable and Allowance for Doubtful Accounts Accounts
receivable are recorded at invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established,
as necessary, based on past experience and other factors which, in management's judgment, deserve current recognition in estimating
bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts
to accounts receivable and current economic conditions. Based on a review of these factors, the Company establishes or adjusts
the allowance for specific customers and the accounts receivable portfolio as a whole. At June 30, 2017 and December 31, 2016,
an allowance for doubtful accounts was not considered necessary as all accounts receivable were deemed collectible . |
| Inventory | Inventory The Company records inventory at
lower of cost or net ralizable values which consists of ready for sale cigars and other accessories. Cost is determined using the
first-in, first-out method. The Company had a balance in inventory of $159 and $13,338 at June 30, 2017 and December 31, 2016,
respectively. |
| Property and Equipment | Property
and Equipment The Company
records property and equipment at historical cost, and depreciates these assets using the straight-line depreciation method over
the estimated useful lives of the respective assets. Estimated useful lives for major classes of depreciable assets are as follows:
Asset Class Estimated Useful Life
Buildings Up to 35 years
Leasehold improvements Shorter of lease term or useful life of the improvement
Furniture, fixtures and office equipment 5 years
Computer hardware and software 3 years Expenditures
for additions and improvements over $1,500 that substantially extend the useful life of property and equipment or increase its
operating effectiveness are capitalized. Repair and maintenance costs are expensed as incurred. |
| Beneficial Conversion Feature | Beneficial
Conversion Feature If the conversion
features of conventional convertible debt provide for a rate of conversion that is below market value at issuance, this feature
is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount
pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic
470-20 Debt with Conversion and Other Options |
| Embedded Conversion Features | Embedded
Conversion Features The Company
evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine
whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair
value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC
815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any
beneficial conversion features. |
| Derivative Financial Instruments | Derivative
Financial Instruments Fair value
accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments,
and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes
option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument
is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument
is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative
financial instruments. Once determined,
derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair
value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding
derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model. |
| Revenue Recognition | Revenue
Recognition The Company recognizes revenue on arrangements
in accordance with Securities and Exchange Commission Staff Accounting Bulletin Topic 13, Revenue Recognition Revenue Recognition |
| Cost of Goods Sold | Cost
of Goods Sold The Company recognizes the direct
cost of purchasing products for sale, including freight charges and packaging, as cost of goods sold in the accompanying Statement
of Operations. |
| Income Taxes | Income
Taxes Deferred tax
assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax bases. Additionally, the recognition of future tax
benefits, such as net operating loss carryforwards, is required to the extent that realization of such benefits is more likely
than not. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years
in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. In the event
the future tax consequences of differences between the financial reporting bases and the tax bases of the Company's assets and
liabilities result in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated
by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than
not that some or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets,
management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company
files income tax returns in the United States and Florida, which are subject to examination by the tax authorities in these jurisdictions.
Generally, the statute of limitations related to the Company's federal and state income tax return is three years. The state impact
of any federal changes for prior years remains subject to examination for a period up to five years after formal notification to
the states. Management has evaluated tax positions
in accordance with ASC 740, Income Taxes, |
| Shipping and Handling Costs | Shipping and Handling Costs Shipping and handling costs to
transport goods to customers are primarily paid directly by the customer. |
| Advertising and Promotion | Advertising and Promotion The Company
expenses advertising and promotion costs as incurred. The Company did not incur any advertising and promotion expenses during the
periods ended June 30, 2017 and 2016, respectively. |
| Earnings per Share | Earnings
per Share The Company
has adopted ASC 260-10-50, Earnings per Share, |
