| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2018 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis
of Presentation The
accompanying unaudited interim financial statements of DKG Capital, Inc. have been prepared in accordance with accounting principles
generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read
in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2017 and 2016, contained
in the Company's Form 10K, originally filed with the Securities and Exchange Commission on May 1, 2018. In the opinion of
management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position
and the results of operations for the interim periods presented have been reflected herein. The results of operations for
the interim periods are not necessarily indicative of the results to be expected for the full year. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents For
purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three
months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which,
at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. |
| Accounts Receivable And Deposits | Accounts
Receivable and Deposits Accounts
receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms. Credit
is extended based on evaluation of a customer's financial condition, the customer’s credit-worthiness and their payment
history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances
over 90 days and over a specified amount are reviewed individually for collectability. At the end of each period, the Company
specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to
monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts
for any estimated losses resulting from the inability of its customers to make required payments. For the receivables that are
past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including
seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection
have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit
exposure related to its customers. Based on the evaluation, the Company has determined that no allowance for doubtful accounts
is required as of March 31, 2018 and 2017. |
| Impairment of Long-lived Assets | Impairment
of Long-lived Assets The
Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable
based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable,
a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external
appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level
for which the lowest level of independent cash flows can be identified. Based on the evaluation, the Company has determined
that no impairment of long-lived assets is required as of March 31, 2018 and 2017. |
| Revenue Recognition | Revenue
Recognition The
Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes
revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all
of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) products are installed and/or the contracted
services have been rendered to the customer, (iii) the sales price is fixed or determinable and (iv) collectability is reasonably
assured. All
development services are invoiced when completed. Revenues are recognized at the point of sale, which occurs when the service
is completed and/or installation services are complete. |
| Income Taxes | Income
Taxes Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in income in the period that includes the enactment date. A valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility
is uncertain. The
Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income
taxes, the Company recognizes the consolidated financial statement benefit of a tax position only after determining that the relevant
tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than
not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50
percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax
benefits was recorded as of March 31, 2018 and 2017. |
| Profit/ (loss) per Common Share | Profit/
(loss) per Common Share Basic
earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares
outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options
and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants
and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds
obtained thereby were used to purchase common stock at the average market price during the period. There were no dilutive
shares, options or warrants outstanding as of March 31, 2018 and 2017. |
| Recently Adopted Accounting Pronouncements | Recently
Adopted Accounting Pronouncements There
are no other recent accounting pronouncements that are expected to have a material effect on the Company’s consolidated
financial statements. |
