Renovare Environmental (RENO) 10-Q/A 18 May 15 2015 Q1 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	15-May-15
Document Information [Line Items]
Entity Registrant Name	Swift Start Corp.
Entity Central Index Key	1590383
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SWFR
Entity Common Stock, Shares Outstanding		9,040,000
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Balance_Sheets

Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets:
Cash	$50	$38
Total current assets	50	38
Total assets	50	38
Current Liabilities:
Accounts payable	2,000	2,000
Advances	43,400	28,400
Loan payable - related party	28,840	28,730
Total current liabilities	74,240	59,130
Stockholders' Deficit:
Preferred stock, 10,000,000 shares authorized, par value $0.001, 0 shares issued and outstanding	0	0
Common stock, 300,000,000 shares authorized, par value $0.0001, 9,040,000 shares issued and outstanding	904	904
Additional paid in capital	33,896	33,896
Accumulated deficit	-108,990	-93,892
Total stockholders' deficit	-74,190	-59,092
Total liabilities and stockholders' deficit	$50	$38

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	9,040,000	9,040,000
Common stock, shares outstanding	9,040,000	9,040,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue	$0	$891
General and Administrative expenses	15,098	21,206
Operating loss	-15,098	-20,315
Loss before income taxes	-15,098	-20,315
Provision for Income Taxes	0	0
Net loss	($15,098)	($20,315)
Basic and Diluted Loss Per Common Share (in dollars per share)	$0	$0
Weighted Average Number of Common Shares Outstanding (in shares)	9,040,000	9,040,000

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (USD $)	Total	Common Stock	Additional Paid in Capital	Accumulated Deficit
Balance at Dec. 31, 2013	$3,535	$904	$33,796	($31,165)
Balance (in shares) at Dec. 31, 2013		9,040,000
Capital contribution	100	0	100	0
Net loss	-62,727	0	0	-62,727
Balance at Dec. 31, 2014	-59,092	904	33,896	-93,892
Balance (in shares) at Dec. 31, 2014		9,040,000
Net loss	-15,098	0	0	-15,098
Balance at Mar. 31, 2015	($74,190)	$904	$33,896	($108,990)
Balance (in shares) at Mar. 31, 2015		9,040,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
OPERATING ACTIVITIES:
Net loss	($15,098)	($20,315)
Adjustments to reconcile net loss to cash used in operating activities:
Decrease (increase) in prepaid expenses	0	3,750
Increase in accounts payable	0	750
Increase in deferred revenues	0	-891
Net cash used in operating activities	-15,098	-16,706
FINANCING ACTIVITIES:
Proceeds from advances	15,000	0
Proceeds from loan payable - related party	110	17,380
Cash provided by financing activities	15,110	17,380
Net change in cash	12	674
Cash, Beginning of Period	38	286
Cash, End of Period	50	960
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for: Interest	0	0
Cash paid during the period for: Income taxes	$0	$0

GENERAL_ORGANIZATION_AND_BUSIN

GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS
	Swift Start Corp (“the Company”) was incorporated under the laws of the state of Delaware on March 20, 2013. The Company began limited operations on May 30, 2013. The Company is engaged in the internet based education business.
	In the opinion of management, the accompanying unaudited condensed financial statements contain all adjustments necessary to present fairly the Company’s financial position as of March 31, 2015 and its results of operations or the three months ended March 31, 2015 and cash flows for the three months ended March 31, 2015. The accompanying unaudited interim financial statements have been prepared in accordance with instructions to Form 10-Q and therefore do not include all information and footnotes required by accounting principles generally accepted in the United States of America. The results of operations for the three months ended March 31, 2015 are not necessarily indicative of the results to be expected for the full year.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
	Basis of Accounting
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 fiscal year end.
	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 and disclosure of contingent 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 investments with maturity of three months or less when purchased to be cash equivalents.
	Fair Value of Financial Instruments
	The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
	Level 1 – Quoted prices in active markets for identical assets or liabilities.
	Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
	As of March 31, 2015, the carrying value of payables and loans that are required to be measured at fair value approximated fair value due to the short-term nature and maturity of these instruments.
	Revenue recognition
	The Company recognizes revenues in accordance with ASC No. 605-10-S99, (SEC Staff Accounting Bulletin (“SAB”) No. 104, “Revenue Recognition”), when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered to the customer, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured.
	Deferred revenues primarily include unearned amounts received from customers but not recognized as revenues.
	Income Taxes
	A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	When required, the Company records a liability for unrecognized tax positions, defined as the aggregate tax effect of differences between positions taken on tax returns and the benefits recognized in the financial statements. Tax positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. No tax benefits are recognized for positions that do not meet this threshold. The Company has no uncertain tax positions that require the Company to record a liability. The federal income tax returns of the Company are subject to examination by the IRS, generally for three years after they are filed.
	The Company recognizes penalties and interest associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the balance sheet. The Company had no accrued penalties and interest as of March 31, 2015.
	Loss per Share
	The basic loss per share is calculated by dividing our net income available to common shareholders by the number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing our net income loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. The Company has not issued any potentially dilutive debt or equity securities.
	Recently issued accounting pronouncements
	Recent accounting pronouncements other than below issued by the FASB (including its EITF), the AICPA and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements.
	In June 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-10, “Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. This ASU does the following among other things: a) eliminates the requirement to present inception-to-date information on the statements of income, cash flows, and shareholders’ equity, b) eliminates the need to label the financial statements as those of a development stage entity, c) eliminates the need to disclose a description of the development stage activities in which the entity is engaged, and d) amends FASB ASC 275, Risks and Uncertainties, to clarify that information on risks and uncertainties for entities that have not commenced planned principal operations is required. The amendments in ASU No. 2014-10 related to the elimination of Topic 915 disclosures and the additional disclosure for Topic 275 are effective for public companies for annual and interim reporting periods beginning after December 15, 2014. Early adoption is permitted. The Company has evaluated this ASU and early adopted beginning with the year ended December 31, 2014.
	In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”). ASU 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, with early adoption permitted. The Company is currently assessing the impact the adoption of ASU 2014-15 will have on its financial statements.
	Other recent accounting pronouncements issued by the FASB (including its EITF), the AICPA, and the SEC did not or are not believed by management to have a material impact on the Company’s financial statements.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 3. INCOME TAXES
	The Company uses the liability method , where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes.   As of March 31, 2015, the Company had a deferred tax asset of approximately $37,000 related to net operating losses (based on an estimated 34% tax rate). A valuation allowance was recorded against the tax asset to reduce the carrying value to zero.

STOCKHOLDERS_EQUITY_DEFICIT

STOCKHOLDERS' EQUITY (DEFICIT)	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 4. STOCKHOLDERS’ EQUITY (DEFICIT)
	Authorized
	The Company is authorized to issue 200,000,000 shares of $0.0001 par value common stock. All common stock shares have equal voting rights, are non-assessable and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company.
	On February 6, 2015, shareholders holding a majority of the Company’s outstanding capital stock authorized an amendment to the Company’s Certificate of Incorporation to change its name to BioHiTech Global, Inc. and to increase the number of authorized shares of capital stock from 200,000,000 to 310,000,000 shares of which 300,000,000 shares will be designated common stock, par value $0.0001 per share and 10,000,000 shares will be designated “blank check” preferred stock, par value $0.0001 per share.

CONFLICTS_OF_INTEREST

CONFLICTS OF INTEREST	3 Months Ended
	Mar. 31, 2015
Conflicts Of Interest [Abstract]
CONFLICTS OF INTEREST	NOTE 5. CONFLICTS OF INTEREST
	The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2015
Going Concern Disclosure [Abstract]
GOING CONCERN	NOTE 6. GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company’s continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	Management is planning to raise funds through debt or equity offerings. There is no guarantee that the Company will be successful in these efforts.

RELATED_PARTY_LOANS_AND_TRANSA

RELATED PARTY LOANS AND TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY LOANS AND TRANSACTIONS	NOTE 7 – RELATED PARTY LOANS AND TRANSACTIONS
	As of March 31, 2015, loans from related parties amounted to $28,840, and represented working capital advances from an officer who is also a stockholder of the Company. The loans are unsecured, non-interest bearing, and due on demand.
	On September 30, 2014, the Company received $100 from a related party as a capital contribution.

ADVANCES

ADVANCES	3 Months Ended
	Mar. 31, 2015
Customer Advances and Deposits, Current [Abstract]
ADVANCES	NOTE 8 – ADVANCES
	As of March 31, 2015, the Company received advances from a third party which amounted to $43,400 and represented working capital advances. The advances are unsecured, non-interest bearing, and due on demand.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS
	Management has evaluated all events that occurred after the balance sheet date through the date when these financial statements were issued to determine if they must be reported. The management of the Company has determined that there were no reportable subsequent events to be disclosed.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting	Basis of Accounting
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 fiscal year end.
Use of Estimates	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 and disclosure of contingent 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	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
	Level 1 – Quoted prices in active markets for identical assets or liabilities.
	Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
	As of March 31, 2015, the carrying value of payables and loans that are required to be measured at fair value approximated fair value due to the short-term nature and maturity of these instruments.
Revenue recognition	Revenue recognition
	The Company recognizes revenues in accordance with ASC No. 605-10-S99, (SEC Staff Accounting Bulletin (“SAB”) No. 104, “Revenue Recognition”), when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered to the customer, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured.
	Deferred revenues primarily include unearned amounts received from customers but not recognized as revenues.
Income Taxes	Income Taxes
	A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	When required, the Company records a liability for unrecognized tax positions, defined as the aggregate tax effect of differences between positions taken on tax returns and the benefits recognized in the financial statements. Tax positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. No tax benefits are recognized for positions that do not meet this threshold. The Company has no uncertain tax positions that require the Company to record a liability. The federal income tax returns of the Company are subject to examination by the IRS, generally for three years after they are filed.
	The Company recognizes penalties and interest associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the balance sheet. The Company had no accrued penalties and interest as of March 31, 2015.
Loss per Share	Loss per Share
	The basic loss per share is calculated by dividing our net income available to common shareholders by the number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing our net income loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. The Company has not issued any potentially dilutive debt or equity securities.
Recently issued accounting pronouncements	Recently issued accounting pronouncements
	Recent accounting pronouncements other than below issued by the FASB (including its EITF), the AICPA and the SEC did not or are not believed by management to have a material effect on the Company’s present or future financial statements.
	In June 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-10, “Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. This ASU does the following among other things: a) eliminates the requirement to present inception-to-date information on the statements of income, cash flows, and shareholders’ equity, b) eliminates the need to label the financial statements as those of a development stage entity, c) eliminates the need to disclose a description of the development stage activities in which the entity is engaged, and d) amends FASB ASC 275, Risks and Uncertainties, to clarify that information on risks and uncertainties for entities that have not commenced planned principal operations is required. The amendments in ASU No. 2014-10 related to the elimination of Topic 915 disclosures and the additional disclosure for Topic 275 are effective for public companies for annual and interim reporting periods beginning after December 15, 2014. Early adoption is permitted. The Company has evaluated this ASU and early adopted beginning with the year ended December 31, 2014.
	In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”). ASU 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, with early adoption permitted. The Company is currently assessing the impact the adoption of ASU 2014-15 will have on its financial statements.
	Other recent accounting pronouncements issued by the FASB (including its EITF), the AICPA, and the SEC did not or are not believed by management to have a material impact on the Company’s financial statements.

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Net of Valuation Allowance	$37,000
Effective Income Tax Rate Reconciliation, Percent	34.00%

STOCKHOLDERS_EQUITY_DEFICIT_De

STOCKHOLDERS' EQUITY (DEFICIT) (Details Textual) (USD $)	Mar. 31, 2015	Feb. 06, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Common Stock, shares authorized	300,000,000		300,000,000
Common Stock, par value	$0.00		$0.00
Preferred Stock, Shares Authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$0.00	$0.00	$0.00
Pre Amendment [Member]
Class of Stock [Line Items]
Common Stock, shares authorized		200,000,000
Common Stock, par value		$0.00
Post Amendment [Member]
Class of Stock [Line Items]
Common Stock, par value		$0.00
Shares Authorized		310,000,000

RELATED_PARTY_LOANS_AND_TRANSA1

RELATED PARTY LOANS AND TRANSACTIONS (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015
Related Party Transaction [Line Items]
Loans from related parties	$28,730	$28,840
Proceeds from Contributed Capital	$100

ADVANCES_Details_Textual

ADVANCES (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Advances [Line Items]
Other Short-term Borrowings	$43,400	$28,400